Mayor Stephanie Miner's Presentation on 8-20-2013 to NYS Senate committee

7/27/2019 Mayor Stephanie Miner's Presentation on 8-20-2013 to NYS Senate committee

1/24

2013 Fund Balance Projection


2/24

History of City of Syracuse General Fund Balance

Fiscal Year

Fund Balance

Beginning of Year

Net Surplus /

(Defect)

Fund Balance a t

Year End

2001/2002 $23,331,258 $1,775,202 $25,106,460

2002/2003 $25,106,460 -$469,921 $24,636,539

2003/2004 $24,636,539 -$7,507,903 $17,128,636

2004/2005 $17,128,636 $13,722,705 $30,851,341

2005/2006 $30,851,341 $1,010,291 $31,861,632

2006/2007 $31,861,632 $15,288,536 $47,150,168

2007/2008 $47,150,168 $15,873,524 $63,023,692

2008/2009 $63,023,692 -$4,640,687 $58,383,005

2009/2010 $58,383,005 -$9,167,762 $49,215,243

2010/2011 $49,215,243 -$9,702,124 $39,513,119

2011/2012 $39,513,119 $8,419,956 $47,933,075

2012/2013 $47,933,075 $11,881,473 $59,814,548 PROJECTED FIGURES

2013/2014 $59,814,548 -$18,000,000 $41,814,548 BUDGETED FIGURES

2014/2015 $41,814,548 -$25,000,000 $16,814,548 ESTIMATED FIGURES

2015/2016 $16,814,548 -$30,000,000 -$13,185,452 ESTIMATED FIGURES

Information is based on City of Syracuse - Basic Financial Statements


3/24

Revenue Assumptions

No revenue growth for property taxes and NYS State aid. Property tax levy expected to stay the same

Sales tax growth factor projected at 2% in FY 15 and FY 16

No projected increase in Water and Sewer ratesImplementation of the Land Bank expected to spur delinquent property owners to remit taxes or risk

foreclosure of property. Revenue increase in Prior Year Tax and Fees and Penalties accounts

Airport operations will transfer to the Syracuse Regional Airport Authority ( SRAA)between FY 13 and FY 14.

General Fund will still receive cost reimbursements for services performed and the amount of Debt Service to be

paid on existing bonds.

Expenditure Assumptions

Wages projected to increase by 2% for departments with major union representation-Police, Fire, DPW andParks ; all others 1%

Major Department functional expenditures projected to increase by 2% annually

Health insurance costs were increased by 8% based on claims, inflation and financial ramifications of the

Affordable Health Care Act in FY 14

Debt service costs are based the approved 2013-2014 Capital Improvement Plan

Pension liabilities will be paid in full. Projections do not include any pension amortization.

$2 million estimated Police contract allocation for 2014-2015. Accounts for wages and benefits for opencontract years. Placeholder expenditure

Wages were frozen with the exception of steps and longevity in 2013-2014

Sewer and Water Special Funds are self sustaining. No subsidy from the General Fund. Both funds reimburse

the General Fund for administrative services.


4/24

City of Syracuse State Aid(in $ millions)

81.3

74.3 73.2

68

70

72

74

76

78

80

82

2008-09 2009-10 2010-11

-9.9%


5/24

City of Syracuse State Aid(in $ millions)

73.2 71.7 71.7 71.7

20.9

0

10

20

30

40

50

60

70

80

90100

2010-11 2011-12 2012-13 2013-14

AIM Aid Spin Up


6/24

Year Ended State Aid

June 30 Received Description of funds Received

FYE1999-00 $41,933,027 $5M Target Aid; $10M Additional Aid; $5.7M Emergency Aid & $21.1M Revenue Sharing

FYE2000-01 $43,304,576 $15M Target Aid; $10M Additional Aid; $5.7M Emergency Aid & $12.5M Revenue SharingFYE2001-02 $43,304,576 $25M Target Aid; $5.7M Emergency Aid & $12.5M Revenue Sharing

FYE2002-03 $43,304,576 $25M Target Aid; $5.7M Emergency Aid & $12.5M Revenue Sharing

FYE2003-04 $43,304,576 $25M Target Aid; $5.7M Emergency Aid & $12.5M Revenue Sharing

FYE2004-05 $55,562,915 $25M Target Aid; $15.6M Spin Up Aid; $2.4M Emergency Aid & $12.5M Revenue Sharing

FYE2005-06 $54,825,909 $48.8M AIM Aid & $6M Spin Up Aid

FYE2006-07 $66,596,759 $63.2M AIM Aid & $3.4M Spin Up Aid



FYE2009-10 $74,333,228 $74.3M AIM Aid & no Spin Up AidFYE2010-11 $73,223,045 $73.2M AIM Aid & no Spin Up Aid

FYE2011-12 $71,758,584 $71.7M AIM Aid & no Spin Up Aid

* FYE2012-13 $92,644,361 $71.7M AIM Aid & $20.8M Spin Up Aid PROJECTED FIGURE

** FYE2013-14 $71,758,584 $71.7M AIM Aid & no Spin Up Aid BUDGETED FIGURE

- Target Aid cons is ted of s upplemental funds a uthorized by the state budget to certai n Cities.

- In 2005/2006 fis cal year the State consol ida ted several State Aid programs into a new State Aid

program cal led Aid & Incentives for Munici pal ities or AIM. Incl uded in the AIM program were

State programs - Revenue Shari ng, Emergency Fina ncia l Aid to Certain Ci ties, and Target Aid.

- In fi sca l year 2004/2005 the State al lowed the City to accelerate the AIM Aid payments from

future years through the SpinUp Program. It should be noted this i s not addi tional funding

from the State but early payments of future AIM funding from the State.

- In fiscal year 2012/13 the City will receive $20.8M in Spin Up Aid, this will bring the City to its

maximum al lotment amount of $30M in Spin Up Aid. The City will not be eligible to receive

addi tional Spin Up funds in the future unless the State legisl ature authorizes an increase in

the City's base AIM Aid, which is currently $71.8M.

City Of Syracuse

State Aid History


7/24

Sales Tax Revenues:

New 10-Year Formula(in $ millions)

59.8 60.4 61.9 60.1 64 61.474.2 75.6

0

10

20

30

40

50

60

70

80

2005-06 2006-08 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13

+20.8% with

new formula

New formula negotiated in 2010


8/24

Year Ended Sales Tax % increase/decrease

June 30 Received over Prior Year

FYE2000-01 $48,142,800 2.64%

FYE2001-02 $47,998,400 -0.30%

FYE2002-03 $48,847,500 1.77%

FYE2003-04 $49,338,000 1.00%

FYE2004-05 $62,674,200 27.03%

FYE2005-06 $59,757,400 -4.65%

FYE2006-07 $60,437,400 1.14%

FYE2007-08 $61,930,700 2.47%

FYE2008-09 $60,064,000 -3.01%

FYE2009-10 $63,969,000 6.50%

FYE2010-11 $61,440,555 -3.95%

FYE2011-12 $77,088,340 25.47%

FYE2012-13 $76,280,800 -1.05% PROJECTED FIGURES

FYE2013-14 $79,149,000 3.76% BUDGETED FIGURES

A) The tax on sal es and use of taxable personal and certain services in Onondaga County

is divi ded between New York State, Onondaga County, the City of Syracuse and towns,

vil li ages and s chool dis tricts loca ted within Onondaga County.

B) In 2000 the Onondaga County Legislature adopted a revised sales tax formula

that guaranted the City of Syracuse's sales tax reciept of $47.5 million for 2001, and growth

between 0 and 2% over $47.5 mil li on in future years , dependent on the total s al es tax i ncrease.

This agreement expired in 2010.

C) In September 2004 the Couty implemented an additional 1% to the current sa les tax ra te,

increasi ng the tax to 8.25%. This i ncreas e needs to be approved by the State. The City is

projected to see an increase in the amount of sales tax received from Onondaga County.

D) In May 2010, a new agreement was adopted for sales tax distributions for 2011 through 2020.

The new agreement significantly reduced the share of sales tax receipts to the towns, villages,

and School Distri cts loc ated in Onondaga County. For 2011 cal endar year, the City received a

reduced share of approximately 19.5% of the sales tax received by Onondaga County.

From 2012 forward the city's share wil l increase to and s tabili ze at approximately 24.7% ofthe total sales tax received by Onondaga County.

City Of Syracuse

Sales Tax Reciept History


9/24

City of Syracuse

2013/14 City Budgeted Expenses

Wages

$98.2M

Health Care$41.9M

Pensions

$29.4M

Social Secu$7.3M

Other Operatin

Expenses

$64.3M

City General Fund

$241,363,196

Personnel Costs73.3%

1. Wages 40.7%

2. Health Care 17.4%

3. Pensions 12.2%

4. Social Security 3.0%

Budgeted Figures


10/24

City of Syracuse

2013/14 City Expenses

Other OperatingExpenses

$64.3M

Social

Security

$7.3M

Pensions

$29.4M

Health Care

$41.9M

Police Wages$37.5M

Fire Wages

$25.7M

Other

Wages

$34.8M

City General Fund$241,363,196

Personnel Costs- 73.3%

1. All Wages- 40.7%

a) Police Wages- 15.6%

b) Fire Wages- 10.7%

c) Other Wages- 14.5%

2. Health Care- 17.4%3. Pensions- 12.2%

4. Social Security- 3.0%

Budgeted Figures


11/24

ACTUAL PROJECTED BUDGETED

FY2011-12 FY2012-13 FY2013-14

Total Expenditures $219,616,188 $231,413,636 $241,363,196

Personnel Costs

(General Fund ONLY)

Full Compensation

Police $37,540,170 $37,166,465 $37,554,808

Fire $27,044,243 $25,639,113 $25,796,537

Other City Departments $31,725,091 $32,542,362 $34,885,929

$96,309,504 $95,347,940 $98,237,274

Base Wages

Police $31,364,545 $29,652,367 $30,253,026

Fire $22,126,444 $20,519,111 $21,996,805


Overtime

Police $8,522,059 $6,390,000 $6,790,000

Fire $4,441,311 $4,664,653 $2,908,000


Pensions $19,355,981 $25,616,814 $29,436,598

Social Security $6,869,586 $7,183,857 $7,328,994

Health Care $37,572,035 $41,173,123 $41,968,339

Other Operating Expenses $59,509,082 $62,091,902 $64,391,991

City of Syracuse Expenses


12/24

City of Syracuse

Tax Levy

*

*Projected figure

**Budgeted figure

**


13/24

Year Ended Assessable

June 30 Tax Base** City School District Total

FYE1999-00 3,552,514,934 20,372,446 45,500,174 65,872,620

FYE2000-01 3,531,053,211 19,921,295 45,500,174 65,421,469

FYE2001-02 3,492,300,687 19,823,205 50,550,174 70,373,379

FYE2002-03 3,522,231,450 22,534,427 54,050,174 76,584,601

FYE2003-04 3,511,948,420 22,458,677 54,050,174 76,508,851

FYE2004-05 3,495,839,199 24,592,252 59,184,941 83,777,193FYE2005-06 3,496,168,545 24,592,252 59,184,941 83,777,193

FYE2006-07 3,543,811,180 25,749,809 62,736,037 88,485,846

FYE2007-08 3,583,230,415 26,068,577 63,433,929 89,502,506

FYE2008-09 3,622,263,893 26,422,077 64,094,544 90,516,621

FYE2009-10 3,651,668,347 27,152,082 64,094,544 91,246,626

FYE2010-11 3,696,960,379 33,212,083 64,094,544 97,306,627

FYE2011-12 3,693,049,305 33,212,083 64,094,544 97,306,627

FYE2012-13 3,723,194,634 33,515,813 64,617,911 98,133,724

FYE2013-14 3,714,927,989 33,458,318 64,474,433 97,932,751

** Calculation in Computation of Constitutional Taxing Power

Tax Levy

City of Syracuse

Tax Levy History


14/24

City of Syracuse

Growth in Wages and Overtime

0

10

20

30

40

50

60

70

FYE2001-02 FYE2011-12

Other Wages

Police & Fire

Wages Subject to

Interest Arbitration$24M

$48.6M

$31.7M

$64.5M

+32.2%

+32.8%


15/24

City of Syracuse Growth in Overtime

$0

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

FYE2001-02 FYE2011-12

Other Wages

Fire

Police

$5.6M

$1.6M

$2.1M

$8.5M

$4.4M

$1.6M

-23%

+34%

+64%


16/24

CITY OF SYRACUSE

10 YEAR COMPENSATION HISTORY

Year Ended

June 30 Police Fire

Other General

Fund

Total General Fund

Compensation

Paid

FYE2001-02 $27,176,325 $21,619,268 $25,712,596 $74,508,189

FYE2002-03 $29,666,442 $21,432,065 $25,924,004 $77,022,511

FYE2003-04 $31,133,554 $22,158,855 $27,060,056 $80,352,466

FYE2004-05 $33,945,217 $22,358,801 $27,700,836 $84,004,854

FYE2005-06 $34,466,602 $22,496,341 $28,591,080 $85,554,022

FYE2006-07 $36,303,661 $24,264,133 $29,740,038 $90,307,832

FYE2007-08 $36,113,567 $23,863,013 $30,969,558 $90,946,138

FYE2008-09 $38,623,449 $24,859,603 $32,514,418 $95,997,470

FYE2009-10 $39,339,729 $26,589,064 $33,539,065 $99,467,858

FYE2010-11 $38,102,524 $27,051,883 $30,551,943 $95,706,350

FYE2011-12 $37,540,170 $27,044,243 $31,725,091 $96,309,504

FYE2012-13 $37,166,465 $25,639,113 $32,542,362 $95,347,940 PROJECTED FIGURES

FYE2013-14 $37,554,808 $25,796,537 $34,885,929 $98,237,274 BUDGETED FIGURES

FYE 2003-04 Air Crash Res cue combined with General Fund Fire Department

Police rec'd retro payment due to union settlement in 2004 & 2006 there wa s a Audit entry in 2005 for $1.4m

FYE 2006-07 Fire rec'd retro payment due to union s ettlement

Civilian Salaries increased FYE 2009-10 & FYE 2010-11 due to retirement incentive

In FYE 2011-12 the Police Depa rtment hired 14 COPs Grant Officers

Note: includes Salaries, Wages, Overtime, Holiday pay, Uniform Allowance, Tool Allowance, Night Shift Differential,

Retirement Payouts -all contractual salary expenses. These figures are also net reimbursements from outside agencies

and grants.


17/24

City of Syracuse

Pension Invoices by Retirement Unit

$0

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

$18,000,000

FYE2001-02 FYE2006-07 FYE2011-12

Regular

Employees

Retirement

Police & Fire

Retirement

$497K

$1.4M

$4.4M

$11.8M

$7.4M

$16.9M

Pension Invoices

increased over

1,000% in both Police

& Fire Retirement and

Regular Employees

Retirement


18/24

City of Syracuse

Previous Three Years Pension Invoices

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

$35,000,000

FYE2011-12 FYE2012-13 FYE2013-14

REGULAR EMPLOYEERETIREMENT

POLICE & FIRE

RETIREMENT

$16.9M$21.2M

$22.9M

$7.3M

$8.3M

$9.5M


19/24

City of Syracuse

Pension Invoice History

Year Ended

June 30

Civilian

Retirement Bills

SURA

Retirement Bills

Police & Fire

Retirement Bills

Total

Retirement

FYE2000-01 $606,463 $1,820,027 $2,426,490

FYE2001-02 $497,004 $1,430,500 $1,927,504

FYE2002-03 $586,709 $1,405,344 $1,992,053

FYE2003-04 $3,187,880 $282,643 $4,503,591 $7,974,114

FYE2004-05 $4,495,244 $593,140 $11,455,674 $16,544,058FYE2005-06 $3,559,444 $505,151 $10,954,316 $15,018,911

FYE2006-07 $3,926,376 $516,447 $11,816,253 $16,259,076

FYE2007-08 $3,512,209 $483,696 $11,504,241 $15,500,146

FYE2008-09 $3,049,862 $372,287 $12,777,941 $16,200,090

FYE2009-10 $2,816,072 $411,193 $12,312,262 $15,539,527

FYE2010-11 $4,624,767 $552,406 $14,754,946 $19,932,119

FYE2011-12 $6,584,097 $773,124 $16,905,411 $24,262,632

FYE2012-13 $7,227,914 $1,061,843 $21,158,661 $29,448,418

FYE2013-14 $8,391,004 $1,123,531 $22,946,239 $32,460,774


20/24


21/24

City of Syracuse Growth in Health Care

Costs*

*Police and Fire make up 72% of Health Care costs.

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

$35,000,000

$40,000,000

$45,000,000

FYE2001-02 FYE2011-12

$16.4M

$37.5M

128%


22/24

Cost of Individual and Family

Healthcare

Cost to City Contribution

% Paid by

Employee

Police Individual

Coverage

$6,411.60 $30/mo = $360/yr 6%

Police Family

Coverage

$17,247.60 $60/mo = $720/yr 4%

Fire Individual

Coverage

$6,411.60 $45/mo = $540/yr 8%

Fire Family

Coverage

$17,247.60 $75/mo = $900/yr 5%


23/24

CITY OF SYRACUSE

10 YEAR HEALTH INSURANCE HISTORYTotal General

Year Ended Fund Health

June 30 Active Employees Retirees Insurance Expense

FYE2001-02 $9,218,654 $7,265,740 $16,484,394

FYE2002-03 $10,555,357 $8,664,284 $19,219,641

FYE2003-04 $10,605,519 $11,386,062 $21,991,581FYE2004-05 $10,483,009 $13,436,611 $23,919,620

FYE2005-06 $12,601,956 $15,262,935 $27,864,891

FYE2006-07 $12,539,275 $14,708,724 $27,247,999

FYE2007-08 $14,938,105 $14,851,457 $29,789,562

FYE2008-09 $14,248,852 $19,308,566 $33,557,418

FYE2009-10 $20,048,446 $16,686,617 $36,735,063FYE2010-11 $19,828,286 $18,143,119 $37,971,405

FYE2011-12 $17,704,999 $19,867,036 $37,572,035

FYE2012-13 $19,416,537 $21,756,586 $41,173,123 PROJECTED FIGURES

FYE2013-14 $18,465,129 $23,503,210 $41,968,339 BUDGETED FIGURES


24/24

City of Syracuse Cost Cutting MeasuresItem SavingsNegotiated healthcare savings with not-for-profit hospitals through POMCO, our

healthcare provider$995k (est)

Negotiated services agreement with Crouse Hospital $50k/yr revenue

Reduced Police and DPW overtime costs $1.9M

Reduced workforce by 10% from December 2009 to April 2011 $7.0M

Consolidated City and County mail services $28k/yr

Privatizing airport security services $2.5M/yr

Tier VI savings- City has only hired 24 employees (replacements) since April 1 st $38k

Combined Purchasing Departments with County $220K

Negotiated Zero increases with six labor contracts $1.6M/each possible % increase

Relocating Senior Center $175k

Elimination of City Department (Syra Stat) $150k

Closing of City parking garage due to structural repair issues $15M

Delayed infrastructure repairs (public works, water, buildings and firehouses) $30M (est)Negotiated services agreement with Syracuse University $500k/yr revenue

Increase health care contributions for management/confidential employees (153

active employees) from 3% to 10%

$100k revenue

Mayor Stephanie Miner's Presentation on 8-20-2013 to NYS Senate committee

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Transcript of Mayor Stephanie Miner's Presentation on 8-20-2013 to NYS Senate committee