Philipsburg Osceola School District

District Schools

There are currently 4 schools operating in the Philipsburg-Osceola Area School District.

Governance

Philipsburg-Osceola Area School District is governed by 9 individually elected board members (serve four-year terms), the Pennsylvania State Board of Education, the Pennsylvania Department of Education and the Pennsylvania General Assembly. The federal government controls programs it funds like Title I funding for low-income children in the Elementary and Secondary Education Act and the No Child Left Behind Act, which mandates the district focus resources on student success in acquiring reading and math skills.

The Commonwealth Foundation for Public Policy Alternatives Sunshine Review gave the school board and district administration a "D" for transparency based on a review of "What information can people find on their school district's website". It examined the school district's website for information regarding; taxes, the current budget, meetings, school board members names and terms, contracts, audits, public records information and more.

Academic achievement

In July 2012, the Pennsylvania Department of Education (PDE) released a report identifying a Philipsburg-Osceola Area School District elementary school as among the lowest-achieving schools for reading and mathematics in 2011. Osceola Mills Elementary School is one of the 15% lowest-achieving schools in the Commonwealth. Parents and students may be eligible for scholarships to transfer to another public or nonpublic school through the state's Opportunity Scholarship Tax Credit Program passed in June 2012. The scholarships are limited to those students whose family's income is less than $60,000 annually, with another $12,000 allowed per dependent. Maximum scholarship award is $8,500, with special education students receiving up to $15,000 for a year's tuition. Parents pay any difference between the scholarship amount and the receiving school's tuition rate. Students may seek admission to neighboring public school districts. Each year the PDE publishes the tuition rate for each individual public school district. Three public schools in Clearfield County are among the lowest-achieving Pennsylvania public schools in 2011 (also an elementary school in Dubois Area School District and an elementary school in the West Branch Area School District). According to the report, parents in 414 public schools (74 school districts) were offered access to these scholarships. For the 2012-13 school year, seven public school districts in Pennsylvania had all of their schools placed on the list, including: Sto-Rox School District, Chester Upland School District, Clairton City School District, Duquesne City School District, Farrell Area School District, Wilkinsburg Borough School District and Steelton-Highspire School District. Funding for the scholarships comes from donations by businesses which receive a state tax credit for donating.

Philipsburg-Osceola Area School District was ranked 404th out of the 498 ranked Pennsylvania school districts in 2012, by the Pittsburgh Business Times. The ranking was based on student academic achievement as demonstrated by the last 3 years of PSSA results in: reading, writing, math, and science. The PSSAs are given to all children in grades 3rd through 8th and the 11th grade in high school. Adapted examinations are given to children in the special education programs.

In 2009, the academic achievement of the students in the Philipsburg-Oseola Area School District was in the 13th percentile among Pennsylvania's 500 public school districts. Scale (0-99; 100 is state best)

District AYP history

In 2012, Philipsburg=Osceola Area School District declined to Warning AYP status due to low graduation rate. In 2010 and 2011, Philipsburg-Osceola Area School District achieved Adequate Yearly Progress (AYP) status. In 2011, 94 percent of the 500 Pennsylvania public school districts achieved the No Child Left Behind Act progress level of 72% of students reading on grade level and 67% of students demonstrating on grade level math. In 2011, 46.9 percent of Pennsylvania school districts achieved Adequate Yearly Progress (AYP) based on student performance. An additional 37.8 percent of school districts made AYP based on a calculated method called safe harbor, 8.2 percent on the growth model and 0.8 percent on a two-year average performance.

Graduation rate

In 2012, Philipsburg-Osceola Area School District's graduation rate was 77%. In 2011, the graduation rate was 85%. In 2010, the Pennsylvania Department of Education issued a new, 4-year cohort graduation rate. Philipsburg-Oseola High School's rate was 81% for 2010.

Senior high school

Philipsburg-Osceola Area High School is located at 502 Philips Street, Philipsburg. In 2011, Philipsburg-Osceola Area High School had 635 students enrolled grades 9th through 12th. Two hundred forty two students received a free or reduced-price lunch due to family poverty. There were 47 full-time teachers. In 2011, the District reported that 10 core academic courses were taught by Non‐Highly Qualified Teachers. In 2012, the District reported that 4 core academic courses were taught by Non‐Highly Qualified Teachers.

In 2011, Philipsburg-Osceola High School declined to School Improvement AYP status due to low student achievement and a declining graduation rate. In 2011, the Philipsburg=Osceola High School declined to Warning status due to low student achievement in mathematics and reading. In 2010, Philipsburg=Osceola High School achieved AYP status.

11th Grade Math:

Using a Right to Know request, parents learned that 130 high school students had an “F” in math in. In one 10th grade geometry class, 49 of the 84 students were failing in the Fall 2010.

Philipsburg-Osceola Academy of Learning

The Philipsburg – Osceola Academy of Learning is an educational learning environment designed to meet the needs of students who desire to pursue their education in a non-traditional format. This competence based educational program offers a distance learning program that includes a variety of interactions with professional educators and opportunities to interact with peers of the students’ own age. Students use Plato Learning and Compass Odyssey curriuclum software along with web-based and/or correspondence courses.

AP courses

For the 2010-11 academic year, the District offered five advanced placement (AP) courses. For 2011 the administration plans to provide 11 courses. These courses will include: U.S. history, U.S. government, world history, chemistry, physics, biology, English III, English IV, Spanish, statistics, and calculus AB.

Dual enrollment

The high school offers a dual enrollment program. Philipsburg-Osceola School District has entered into Dual Enrollment Agreements with two colleges: Mount Aloysius College, Lock Haven University and Penn Highlands. This state program permits high school students to take courses, at local higher education institutions, to earn college credits. Students remain enrolled at their high school. The courses count towards high school graduation requirements and towards earning a college degree. The students continue to have full access to activities at their high school. The college credits are offered at a deeply discounted rate. The state offers a small grant to assist students in costs for tuition, fees and books. Under the Pennsylvania Transfer and Articulation Agreement, many Pennsylvania colleges and universities accept these credits for students who transfer to their institutions. For the 2010-11 funding year, the school district received a state grant of $2,444 for students who participated in the program.

Graduation requirements

The Philipsburg-Osceola Area School Board has determined that 24 credits are required to graduate, including: English 4 credits, Math 4 credits, Science 4 credits, Social Studies 4 credits, Health 0.5 credits, Drivers Ed .25 credits, Physical Education 0.5 credits, Family/Consumer Science 0.5 credits, Arts/Humanities 2 credits, and electives 4.25 credits. Students must also demonstrate competency through the PSSA exams or local testing and must complete a Graduation Project.

By law, all Pennsylvania secondary school students must complete a project as a part of their eligibility to graduate from high school. The type of project, its rigor and its expectations are set by the individual school district. Effective with the graduating class of 2017, the Pennsylvania Board of Education has eliminated the requirement for students to complete a culminating project in order to graduate.

By Pennsylvania School Board regulations, for the graduating class of 2017, students must demonstrate successful completion of secondary level course work in Algebra I, Biology, English Composition, and Literature for which the Keystone Exams serve as the final course exams. Students must pass the exam in order to graduate. In 2011, Pennsylvania high school students field tested the Algebra 1, Biology and English Lit exams. The statewide results were: Algebra 1 38% on grade level, Biology 35% on grade level and English Lit - 49% on grade level. Individual student, school or district reports were not made public, although they were reported to district officials by the Pennsylvania Department of Education. Students identified as having special needs and qualifying for an Individual Educational Program (IEP) may graduate by meeting the requirements of their IEP. The Pennsylvania 11th grade PSSA exams for science, math and reading were discontinued effective with the 2012-13 school year.

College remediation

According to a Pennsylvania Department of Education study released in January 2009, 12% of Philipsburg-Osceola Area School District graduates required remediation in mathematics and or reading before they were prepared to take college level courses in the Pennsylvania State System of Higher Education or community colleges. Less than 66% of Pennsylvania high school graduates, who enroll in a four-year college in Pennsylvania, earn a bachelor's degree within six years. Among Pennsylvania high school graduates pursuing an associate degree, only one in three graduates in three years. Per the Pennsylvania Department of Education, one in three recent high school graduates who attend Pennsylvania's public universities and community colleges takes at least one remedial course in math, reading or English.

SAT scores

In 2012, 90 Philipsburg-Osceola Area School District students took the SAT exams. The District's Verbal Average Score was 451. The Math average score was 467. The Writing average score was 437. The statewide Verbal SAT exams results were: Verbal 491, Math 501, Writing 480. In the USA, 1.65 million students took the exams achieving scores: Verbal 496, Math 514, Writing 488. According to the College Board the maximum score on each section was 800, and 360 students nationwide scored a perfect 2,400.

From January to June 2011, 97 Philipsburg-Osceola Area School District students took the SAT exams. The district's Verbal Average Score was 479. The Math average score was 483. The Writing average score was 464. Pennsylvania ranked 40th among state with SAT scores: Verbal - 493, Math - 501, Writing - 479. In the United States 1.65 million students took the exam in 2011. They averaged 497 (out of 800) verbal, 514 math and 489 in writing.

Junior high school

Philipsburg-Osceola Junior High School is located at 100130 North 6th Street, Philipsburg. According to the National Center for Education Statistics, in 2011, the school reported an enrollment of 293 pupils in grades 7th and 8th, with 132 pupils receiving a federal free or reduced-price lunch due to family poverty. The school employed 29 teachers, yielding a student–teacher ratio of 9:1. According to a report by the Pennsylvania Department of Education, 1 teacher was rated "Non‐Highly Qualified" under No Child Left Behind. In 2010 the school had 302 pupils with 140 qualifying for a free or reduced-price lunch due to family poverty. There were 30 faculty members. Philipsburg-Osceola Junior High was closed at the end of the 2012 school year. Grades 7th and eight will be housed at the former North Lincoln Hill Elementary building.

In 2012, Philipsburg-Osceola Junior High School achieved AYP status under No Child Left Behind. In 2011, Philipsburg-Osceola Junior High School declined to Warning status due to low student achievement. In the 2009-10 school year, the school achieved AYP status.

Elementary schools

North Lincoln Hill Elementary School is located at 200 Short Street, Philipsburg. In 2010 there were 337 students grades kindergarten through sixth grade, served by 21.87 teachers. One hundred seventy one students qualified for a free or reduced-price lunch. In 2010 and 2010 the school achieved AYP. For school year 2010-11, in grades 3rd-6th, 65% were reading on grade level, while 73% were on grade level in math achievement.

Osceola Mills Elementary School is located at 400 Coal Street, Osceola Mills. In 2010 there were 314 students grades kindergarten through sixth grade, served by 23.97 teachers. One hundred eighty students qualified for a free or reduced-price lunch. For the 2011-12 school year, the School was reorganized to provide kindergarten through 4th grade. It is a Title I School.

In 2012 Osceola Mills Elementary School declined to Warning AYP status due to lagging achievement in reading. In 2010 and 2010 the School achieved AYP status. For school year 2010-11, in grades 3rd-6th, 60% were reading on grade level, while 68% were on grade level in math achievement.

Philipsburg Elementary School is located at 1810 Black Moshannon Road, Philipsburg. In 2010 there were 366 students grades kindergarten through sixth grade, served by 28 teachers. One hundred eighty three students qualified for a free or reduced-price lunch. In 2010 and 2010 the school achieved AYP. For school year 2010-11, in grades 3rd-6th, 70% were reading on grade level, while 83% were on grade level in math achievement.

Bullying policy

The school district administration reported there were 4 incidents of bullying in the district in 2009.

The Philipsburg-Osceola Area School Board has provided the district's antibully policy online. All Pennsylvania schools are required to have an anti-bullying policy incorporated into their Code of Student Conduct. The policy must identify disciplinary actions for bullying and designate a school staff person to receive complaints of bullying. The policy must be available on the school's website and posted in every classroom. All Pennsylvania public schools must provide a copy of its anti-bullying policy to the Office for Safe Schools every year, and shall review their policy every three years. Additionally, the district must conduct an annual review of that policy with students. The Center for Schools and Communities works in partnership with the Pennsylvania Commission on Crime & Delinquency and the Pennsylvania Department of Education to assist schools and communities as they research, select and implement bullying prevention programs and initiatives.

Education standards relating to student safety and antiharassment programs are described in the 10.3. Safety and Injury Prevention in the Pennsylvania Academic Standards for Health, Safety and Physical Education.

Wellness policy

Philipsburg-Osceola Area School Board established a district wellness policy in 2006 - Policy 246. The policy deals with nutritious meals served at school, the control of access to some foods and beverages during school hours, age appropriate nutrition education for all students, and physical education for students K-12. The policy is in response to state mandates and federal legislation (P.L. 108 - 265). The law dictates that each school district participating in a program authorized by the Richard B. Russell National School Lunch Act (42 U.S.C. 1751 et seq) or the Child Nutrition Act of 1966 (42 U.S.C. 1771 et seq) "shall establish a local school wellness policy by School Year 2006." The Superintendent annually reports to the Board on the district’s compliance with law and policies related to student wellness.

The legislation placed the responsibility of developing a wellness policy at the local level so the individual needs of each district can be addressed. According to the requirements for the Local Wellness Policy, school districts must set goals for nutrition education and physical education that are aligned with the Pennsylvania State Academic Standards for Health, Safety and Physical Education, campus food provision, and other school-based activities designed to promote student wellness. Additionally, districts were required to involve a broad group of individuals in policy development and to have a plan for measuring policy implementation. Districts were offered a choice of levels of implementation for limiting or prohibiting low nutrition foods on the school campus. In final implementation these regulations prohibit some foods and beverages on the school campus. This includes classroom party guidelines from the Pennsylvania Department of Education. The Pennsylvania Department of Education required the district to submit a copy of the wellness policy for approval.

Special education

In December 2010, the district reported that 326 students or 16% received special education services. In December 2009, the district administration reported that 279 pupils or 14% of the district's pupils received Special Education services.

The District engages in identification procedures to ensure that eligible students receive an appropriate educational program consisting of special education and related services, individualized to meet student needs. At no cost to the parents, these services are provided in compliance with state and federal law; and are reasonably calculated to yield meaningful educational benefit and student progress. To identify students who may be eligible for special education, various screening activities are conducted on an ongoing basis. These screening activities include: review of group-based data (cumulative records, enrollment records, health records, report cards, ability and achievement test scores); hearing, vision, motor, and speech/language screening; and review by the Instructional Support Team or Student Assistance Team. When screening results suggest that the student may be eligible, the District seeks parental consent to conduct a multidisciplinary evaluation. Parents who suspect their child is eligible may verbally request a multidisciplinary evaluation from a professional employee of the District or contact the Director of Student Services.

In 2010, the state of Pennsylvania provided $1,026,815,000 for special education services. This funding is in addition to the state's basic education per pupil funding, as well as, all other state and federal funding. The Pennsylvania Special Education funding system assumes that 16% of the district’s students receive special education services. It also assumes that each student’s needs accrue the same level of costs. The state requires each district to have a three-year special education plan to meet the unique needs of its special education students. Overidentification of students, in order to increase state funding, has been an issue in the Commonwealth. Some districts have more than 20% of its students receiving special education services while others have 10% supported through special education.

Philipsburg-Osceola School District received a $1,229,110 supplement for special education services in 2010. For the 2012–13 and 2011-12 school years, all Pennsylvania public school districts received the same level of funding for special education that they received in 2010-11. This level funding is provided regardless of changes in the number of pupils who need special education services and regardless of the level of services the respective students required.

Gifted education

The District Administration reported that fewer than 10 students were gifted in 2009. By law, the district must provide mentally gifted programs at all grade levels. The referral process for a gifted evaluation can be initiated by teachers or parents by contacting the student’s building principal and requesting an evaluation. All requests must be made in writing. To be eligible for mentally gifted programs in Pennsylvania, a student must have a cognitive ability of at least 130 as measured on a standardized ability test by a certified school psychologist. Other factors that indicate giftedness will also be considered for eligibility.

StAR Team

In accordance with Pennsylvania Act 211, the Students At Risk (StAR) team consists of faculty members who have been specially trained to assist students with drug, alcohol or emotional problems. A student becomes involved in StAR when an individual (friend, parent, teacher...etc.) who is concerned about the welfare of the student makes his or her concern known to the StAR team.

Budget

In 2011, the District reported employing 174 teachers, with the average teacher salary in Philipsburg-Osceola Area School District was $59,132 a year, while the cost of the benefits teachers receive was $17,344 per employee, for a total annual average teacher compensation of $76,476. The highest salary was $152,060 paid to the superintendent.

In 2009, the school administration reported employing over 160 teachers with a salary range of $38,000 to $89,000. The average teacher's salary is $44,635. Additionally, the teachers receive a defined benefit pension, health insurance, life insurance, daily class preparation time is provided, reimbursement for travel expenses, professional development reimbursement, personal days - 4, sick days - 10 days, bereavement days 3 and other benefits. Additionally, teachers are given prime consideration for all non teaching positions, including ticket takers, score keeps etc.

In 2007, the district employed 145 teachers. The average teacher salary in the district was $48,409 for 180 days worked. As of 2007, Pennsylvania ranked in the top 10 states in average teacher salaries. When adjusted for cost of living Pennsylvania ranked fourth in the nation for teacher compensation.

The district administrative costs per pupil in 2008 were $736.61 per pupil. This ranked 270th out of 500 school districts in Pennsylvania. The lowest administrative cost per pupil in Pennsylvania was $398 per pupil.

The Philipsburg Osceola Area School District reports spending $11,739 per pupil which ranked 305th among Pennsylvania school districts. In 2010, the school district reported spending $16,944.25 per pupil.

In January 2009, the Pennsylvania Auditor General conducted a performance audit of the district. The findings were reported to the school board and school administration. In 2011, the District was audited again. Several findings were reported to the school board, including that POASD had not taken appropriate corrective action in implementing recommendations from the 2009 audit.

Reserves In 2008, the district reported a $1,978,077 in an unreserved-undesignated fund balance. The unreserved - designated fund balance was reported as zero. In 2010, the unreserved-undesignated fund balance was $3,351,630 and the unreserved - designated fund balance was reported as zero.

The Philipsburg-Osceola Area School District is funded by a combination of: a local earned income tax, a per capita tax, a property tax, a real estate transfer tax 0.5%, coupled with substantial funding from the Commonwealth of Pennsylvania and the federal government. Grants can provide an opportunity to supplement school funding without raising local taxes. In the Commonwealth of Pennsylvania, pension income and Social Security income are exempted from state personal income tax and local earned income tax, regardless of the level wealth.

State basic education funding

For the 2012-13 school year, the Philipsburg-Osceola Area School District received $10,767,344. The Governor's Executive Budget for 2012-2013 included $9.34 billion for kindergarten through 12th grade public education, including $5.4 billion in basic education funding, which was an increase of $49 million over the 2011-12 budget. In addition, the Commonwealth provided $100 million for the Accountability Block grant program. The state also provided a $544.4 million payment for School Employees’ Social Security and $856 million for School Employees’ Retirement fund called PSERS. This amount is a $21,823,000 increase (0.34%) over the 2011-2012 appropriations for Basic Education Funding, School Employees' Social Security, Pupil Transportation, Nonpublic and Charter School Pupil Transportation.

In 2011-12, the District received a $10,625,325 allocation, of state Basic Education Funding. Additionally, the School District received $141,854 in Accountability Block Grant funding. The enacted Pennsylvania state Education budget includes $5,354,629,000 for the 2011-2012 Basic Education Funding appropriation. This amount is a $233,290,000 increase (4.6%) over the enacted State appropriation for 2010-2011. The highest increase in state basic education funding was awarded to Duquesne City School District, which got a 49% increase in state funding for 2011-12. In 2010, the District reported that 901 students received free or reduced-price lunches, due to the family meeting the federal poverty level.

For the 2010-11 budget year, the Philipsburg Osceola Area School District was allotted a 3.02% increase in state Basic Education Funding for a total of $11,556,069. Penns Valley Area School District received 5.17% increase which was the highest increase among Centre County public school districts. In Clearfield County, the highest increase went to Dubois Area School District with a 7.76% increase in state funding. One hundred fifty Pennsylvania school districts received the base 2% increase. For 2010-11, highest increase in Pennsylvania went to Kennett Consolidated School District in Chester County which received a 23.65% increase in state basic education funding (BEF). The state's hold harmless policy regarding state basic education funding continued where each district received at least the same amount as it received the prior school year, even when enrollment had significantly declined. The amount of BEF increase each Pennsylvania public school district received was set by the Governor Edward G. Rendell and Secretary of Education Gerald Zahorchak as a part of the state budget proposal given each February.

In the 2009-2010 budget year the Commonwealth of Pennsylvania provided a 5.57% increase in Basic Education funding for a total of $11,217,673. The state Basic Education funding to the Philipsburg Osceola Area School District in 2008-09 was $10,625,325. This was the highest state basic education funding increase awarded to schools in Centre County and among the school districts in Clearfield County. Muhlenberg School District of Berks County received an increase of 22.31 percent, which was the highest increase award in the budget year. Sixteen Pennsylvania public school districts received an increase in funding of over 10 percent in BEF for 2009-10. Ninety school district received the base 2% increase. The amount of increase each school district received was set by Governor Edward G. Rendell and the Secretary of Education Gerald Zahorchak, as a part of the state budget proposal. According to the U.S. Census Bureau, Pennsylvania spent $7,824 Per Pupil in the year 2000. This amount increased up to $12,085 by the year 2008.

According to the Pennsylvania Department of Education, 856 Philipsburg-Osceola Area School District students received free or reduced-price lunches due to low family income in the 2007–08 school year.

Accountability Block Grants

Beginning in 2004-2005, the state launched the Accountability Block Grant school funding. This program has provided $1.5 billion to Pennsylvania’s school districts. The Accountability Block Grant program requires that its taxpayer dollars are focused on specific interventions that are most likely to increase student academic achievement. These interventions include: teacher training, all-day kindergarten, lower class size K-3rd grade, literacy and math coaching programs that provide teachers with individualized job-embedded professional development to improve their instruction, before or after school tutoring assistance to struggling students, For 2010-11 the district applied for and received $385,025 in addition to all other state and federal funding. The Phillipsburg Osceola Area School District uses the funding to provide full-day kindergarten for 56 students, for the fifth year and to extend instruction for struggling students.

Classrooms for the Future grant

The Classroom for the Future state program provided districts with hundreds of thousands of extra state funding to buy laptop computers for each core curriculum high school class (English, Science, History, Math) and paid for teacher training to optimize the computers use. The program was funded from 2006-2009. Philipsburg Osceola Area School District received $41,152 in 2006-07. In 2007-08 it received $250,000. In 2008-09, the district received $43,137 for a total funding of $334,289.

Literacy grant

Philipsburg-Osceola Area School District was awarded a $654,514 competitive literacy grant. It is to be used to improve reading skills birth through 12th grade. The district was required to develop a lengthy literacy plan, which included outreach into the community. The funds come from a Striving Readers Comprehensive Literacy grant, also referred to as the Keystones to Opportunity grant It is a five-year, competitive federal grant program designed to assist local education agencies in developing and implementing local comprehensive literacy plans. Of the 329 pre-applications by school districts reviewed by the Pennsylvania Department of Education, School District was one of only 148 entities that were invited to submit a full application. In County 5 school districts and one charter school were awarded funding for one year. The funds must be used for teacher training to improve their instruction, student screening and assessment, targeted interventions for students reading below grade level and research-based methods of improving classroom instruction and practice. Districts must hire literacy coaches. The coaches work with classroom teachers to enhance their literacy teaching skills. Pennsylvania was among six other states, out of the 35 that applied, to be awarded funding. Pennsylvania received $38 million through the federal program. The Department of Education reserved 5% of the grant for administration costs at the state level.

Environmental Education Grant

The Environmental Education Grant Program was established by the Environmental Education Act of 1993, which mandates that 5 percent of all pollution fines and penalties collected annually by the Department of Environmental Protection be set aside for environmental education. In 2011, POA School District was awarded $698 for North Lincoln Hill Elementary School first grade students will participate in a field trip program to the Shaver's Creek Environmental Center.

Other grants

Philipsburg=Osceola Area School District did not participate in: Science Its Elementary grants, or Education Assistance grants.

Federal Stimulus funding

The district received $1,621,248 in ARRA - Federal Stimulus money to be used in specific programs like special education and meeting the academic needs of low-income students. The funding is for the 2009-10 school year and the 2010-2011 school year. Due to the temporary nature of the funding, schools were repeatedly warned to use the funds for one-time expenditures like acquiring equipment, making repairs to buildings, training teachers to provide more effective instruction or purchasing books and software.

Race to the Top

Philipsburg Osceola Area School District officials did not apply for the Race to the Top federal grant which would have brought the district nearly one million additional federal dollars for improving student academic achievement. Participation required the administration, the school board and the local teachers' union to sign an agreement to prioritize improving student academic success. In Pennsylvania, 120 public school districts and 56 charter schools agreed to participate. Pennsylvania was not approved for the grant. The failure of districts to agree to participate was cited as one reason that Pennsylvania was not approved.

Common Cents state initiative

The Philipsburg Osceola Area School Board decided to not participate in the Pennsylvania Department of Education Common Cents program. The program called for the state to audit the district, at no cost to local taxpayers, to identify ways the district could save tax dollars. After the review of the information, the district was not required to implement the recommended cost savings changes.

Real estate taxes

Philipsburg Osceola Area School Board set property tax rates for 2012 at 51.5600 mills for residents in Centre County and 115.500 mills for residents in Clearfield County. A mill is $1 of tax for every $1,000 of a property's assessed value. Irregular property reassessments have become a serious issue in the commonwealth as it creates a significant disparity in taxation within a community and across a region. Property taxes, in the Commonwealth of Pennsylvania, apply only to real estate - land and buildings. The property tax is not levied on cars, business inventory, or other personal property. Certain types of property are exempt from property taxes, including: places of worship, places of burial, private social clubs, charitable and educational institutions and government property. Additionally, service related, disabled US military veterans may seek an exemption from paying property taxes. Pennsylvania school district revenues are dominated by two main sources: 1) Property tax collections, which account for the vast majority (between 75-85%) of local revenues; and 2) Act 511 tax collections, which are around 15% of revenues for school districts. The school district includes municipalities in two counties, each of which has different rates of property tax assessment, necessitating a state board equalization of the tax rates between the counties. In 2010, miscalculations by the board were widespread in the Commonwealth and adversely impacted funding for many school districts.

According to a report prepared by the Pennsylvania Department of Education, the total real estate taxes collected by all school districts in Pennsylvania rose from $6,474,133,936 in 1999-00 to $10,438,463,356 in 2008-09 and to $11,153,412,490 in 2011. The average yearly property tax paid by Clearfield County residents amounts to about 2.83% of their yearly income. Clearfield County ranked 707th of the 3143 United States counties for property taxes as a percentage of median income. Center County residents pay 3.34% of their yearly income in property taxes which ranked 438th in the USA.

Act 1 Adjusted index

The Act 1 of 2006 Index regulates the rates at which each school district can raise property taxes in Pennsylvania. Districts are not permitted to raise taxes above that index unless they allow voters to vote by referendum, or they seek an exception from the state Department of Education. The base index for the 2011-2012 school year is 1.4 percent, but the Act 1 Index can be adjusted higher, depending on a number of factors, such as property values and the personal income of district residents. Act 1 included 10 exceptions, including: increasing pension costs, increases in special education costs, a catastrophe like a fire or flood, increase in health insurance costs for contracts in effect in 2006 or dwindling tax bases. The base index is the average of the percentage increase in the statewide average weekly wage, as determined by the PA Department of Labor and Industry, for the preceding calendar year and the percentage increase in the Employment Cost Index for Elementary and Secondary Schools, as determined by the Bureau of Labor Statistics in the U.S. Department of Labor, for the previous 12-month period ending June 30. For a school district with a market value/personal income aid ratio (MV/PI AR) greater than 0.4000, its index equals the base index multiplied by the sum of .75 and its MV/PI AR for the current year.

The School District Adjusted Index for the Philipsburg Osceola Area School District 2006-2007 through 2010-2011.

For the 2012-13 budget year, Philipsburg-Osceola Area School Board did not apply for exceptions to exceed the Act 1 Index. For 2012-2013, 274 school districts adopted a resolution certifying that tax rates would not be increased above their index; 223 school districts adopted a preliminary budget leaving open the option of exceeded the Index limit. For the exception for pension costs, 194 school districts received approval to exceed the Index. For special education costs, 129 districts received approval to exceed the tax limit.

For the 2011-12 school year, the Philipsburg Osceola Area School Board did not apply for an exception to exceed the Act 1 Index. Each year, the Philipsburg Osceola Area School Board has the option of adopting either 1) a resolution in January certifying they will not increase taxes above their index or 2) a preliminary budget in February. A school district adopting the resolution may not apply for referendum exceptions or ask voters for a tax increase above the inflation index. A specific timeline for these decisions is published annually, by the Pennsylvania Department of Education.

According to a state report, for the 2011-2012 school year budgets, 247 school districts adopted a resolution certifying that tax rates would not be increased above their index; 250 school districts adopted a preliminary budget. Of the 250 school districts that adopted a preliminary budget, 231 adopted real estate tax rates that exceeded their index. Tax rate increases in the other 19 school districts that adopted a preliminary budget did not exceed the school district’s index. Of the districts who sought exceptions: 221 used the pension costs exemption and 171 sought a Special Education costs exemption. Only 1 school district sought an exemption for Nonacademic School Construction Project, while 1 sought an exception for Electoral debt for school construction.

The Philipsburg-Osceola Area School Board did not apply for an exception to exceed the Act 1 Index for the budget year 2010-2011. In the Spring of 2010, 135 Pennsylvania school boards asked to exceed their adjusted index. Approval was granted to 133 of them and 128 sought an exception for pension costs increases.

Property tax relief

In 2010, property tax relief of $348 was provided for approved residents of Philipsburg-Osceola Area School District. The greatest tax relief in Pennsylvania went to the Chester Upland School District of Delaware County set at $632 in 2009 and $641 in 2010. The relief was subtracted from the total annual school property tax bill. Property owners apply for the relief through the county Treasurer's office. Farmers can qualify for a farmstead exemption on building used for agricultural purposes. The farm must be at least 10 contiguous acres and must be the primary residence of the owner. Farmers can qualify for both the homestead exemption and the farmstead exemption. In Centre County, 72% of eligible property owners applied for property tax relief in 2009. In Clearfield COunty 70% of property owners applied.

Additionally, the Pennsylvania Property Tax/Rent Rebate program is provided for low income Pennsylvanians aged 65 and older; widows and widowers aged 50 and older; and people with disabilities age 18 and older. The income limit is $35,000 for homeowners. The maximum rebate for both homeowners and renters is $650. Applicants can exclude one-half (1/2) of their Social Security income, consequently people who have an income of substantially more than $35,000 may still qualify for a rebate. Individuals must apply annually for the rebate. This can be taken in addition to Homestead/Farmstead Property Tax Relief.

Property taxes in Pennsylvania are relatively high on a national scale. According to the Tax Foundation, Pennsylvania ranked 11th in the U.S. in 2008 in terms of property taxes paid as a percentage of home value (1.34%) and 12th in the country in terms of property taxes as a percentage of income (3.55%).

Extracurriculars

The school offers a variety of clubs, activities and an extensive, costly sports program. Eligibility to participate is determined by the school board. An eligibility check is made each week by the Athletic Director for students participating in sports.

By Pennsylvania law, all K-12 students in the district, including those who attend a private nonpublic school, cyber charter school, charter school and those homeschooled, are eligible to participate in the extracurricular programs, including all athletics. They must meet the same eligibility rules as the students enrolled in the district's schools.

Sports

The District funds:

According to PIAA directory July 2012