Undistributed
FY 2023-24 Budget
Purpose
The Undistributed Expenses budget records allocations associated with, but not included in, departmental budgets or those that cannot reasonably be distributed to departmental budgets. This budget includes costs for both current and non-current (including retiree) employee benefits, general risk management, payments to other agencies, and other miscellaneous expenditures.
Organization
Appropriation by Major Object
APPROPRIATION BY ACTIVITY
CURRENT EMPLOYEES
New York State Retirement System
The City makes annual payments to the New York State Retirement System, which in turn is responsible for making pension payments to eligible retirees. The New York State Comptroller oversees the System. The City participates in multiple program tiers based on an employee’s date of hire. Each tier provides a different level of benefits.
Non-Uniformed Employees: Employee Retirement System
Tier Hire Date
1 Before July 1, 1973
2 July 1, 1973 - July 26, 1976
3 July 27, 1976 - August 31, 1983
4 September 1, 1983 - December 31, 2009
5 January 1, 2010 - March 31, 2012
6 April 1, 2012 or later
Uniformed Employees: Police/Fire Retirement System
Tier Hire Date
1 Before July 31, 1973
2 August 1, 1973 to June 30, 2009
3 July 1, 2009 to January 8, 2010
4 Does not apply
5 January 9, 2010 to March 31, 2012
6 April 1, 2012 or later
The City’s pension payment to the state for fiscal year 2023-24 is the product of the estimated state fiscal year 2022-23 City wage base and the state contribution rate for each tier. The 2022-23 wage base is calculated by the Comptroller based upon wages and salaries earned during the period April 1, 2022 to March 31, 2023. The Comptroller sets the contribution rates which vary from year to year. The retirement bill also includes the annual repayment amount of a prior year amortization. The City amortized a portion of the pension bill in fiscal year 2013-14 and the repayment amount is $1,359,100 annually through fiscal year 2023-24. A Voluntary Defined Contribution (VDC) option is available as an alternative to joining the New York State Retirement System to all unrepresented employees hired on or after July 1, 2013 who earn more than $75,000. The plan is administered by the State University of New York (SUNY).
SOCIAL SECURITY: Under a provision of federal law the City contributes to the Social Security and Medicare Trust Funds 7.65 percent of the first $160,200 (calendar year 2023 maximum) then 1.45 percent (Medicare portion only) after that for salaries and wages earned by each eligible employee. Certain earnings and deductions are not subject to these rates, such as flexible spending and payments to disabled employees.
HOSPITAL & MEDICAL COVERAGE: The City offers hospital and medical coverage to employees. Agreements with labor unions determine specific coverage and the dollar amount contributed by the City. The joint Labor/Management Health Care Committee works to address future cost increases.
WORKERS' COMPENSATION: Under a self-insurance program, the City directly pays the medical costs and the indemnity compensation payments to civilian employees injured on the job. A private insurance firm responsible for investigating claims, making payments, and estimating future reserve requirements administers the program.
DENTAL COVERAGE: The City offers dental coverage to employees. Agreements with labor unions determine specific coverage and the dollar amount contributed by the City.
LIFE INSURANCE: The City provides term life insurance for all active full time employees.
DISABILITY INSURANCE: The City provides disability insurance coverage to Administrative, Professional, and Technical employees and Confidential employees.
AMERICORPS: The Flower City AmeriCorps state grant provides stipends for program members.
Current Employees Appropriation by Major Object
Current EmployeeS Appropriation by Activity
Year to Year Comparison
NON-CURRENT EMPLOYEES
HOSPITAL & MEDICAL: The City provides hospital and medical benefits to eligible retirees.
DISABLED RETIRED FIREFIGHTERS: This activity includes the cost of pension payments to permanently disabled firefighters who are entitled to collect the difference between the amount they receive from the New York State Retirement System and pay for the bracket and step that they held with the Fire Department at the time they separated from City employment.
UNEMPLOYMENT COMPENSATION: Individuals terminated from City employment under qualifying circumstances are eligible for unemployment benefits according to federal guidelines. Quarterly payments are made to New York State based on actual claim experience.
DENTAL: Coverage is provided to eligible firefighter retirees.
LIFE INSURANCE: Certain uniformed retirees are provided term life insurance benefits.
Non-Current Employees Appropriation by Major Object
Non-Current Employees Appropriation By Activity
Year to Year Comparison
General Risk Management
GENERAL INSURANCE: This category includes:
- General and automobile liability for which the City is self-insured. A private firm administers the total insurance program and handles claims.
- A planned contribution to the Insurance Reserve.
- Reimbursement to the General Fund for actual Enterprise Fund claims made two years prior (fiscal year 2021-22).
JUDGMENTS AND CLAIMS: Funds to cover the City's liability for minor judgment-based obligations that may occur outside of the normal tort litigation covered by the City's general insurance.
General Risk Management Appropriation by Major Object
General Risk Management Appropriation by Activity
Year to Year Comparison
Other Expenses
PAYMENTS TO OTHER GOVERNMENTS: This activity provides for payments to Monroe County and other governments for charges and services. Monroe County Pure Waters Agency charges the City for waste water removal at City-owned properties. The charge is based on both assessed property value and water consumption. Taxes of certain city residents whose children attend suburban schools are remitted to those suburban school districts as required by state law. Payments are also made to Monroe County for services provided to City Court facilities.
EMPLOYEE DEVELOPMENT: This activity provides for the professional development of City employees through various training programs and tuition reimbursement.
CITY CHANNEL 12 OPERATION: The City has an agreement with WXXI-TV to operate City 12 as the government access channel providing programming to inform and entertain city residents.
LONG TERM LIABILITY ADJUSTMENTS: At the end of each fiscal year the Accounting Bureau calculates changes from the prior year for short and long-term liabilities including workers’ compensation, pension, and vacation accruals. Prior year actual expenses for this category often reflect increases or decreases in the short and long-term workers’ compensation liability for certain Enterprise Funds. These changes are made in accordance with Generally Accepted Accounting Principles (GAAP) and do not represent budgetary transactions.
TITLE REPORTS: Includes agreements with companies that search titles of properties in foreclosure actions and issue title reports.
EFFICIENCY & EFFECTIVENESS INITIATIVES: This activity supports initiatives seeking greater efficiency and enhanced effectiveness in City operations.
MOTOR EQUIPMENT BENEFITS CREDIT: This credit to Undistributed represents the estimated benefits costs for active and retired employees in the Department of Environmental Services, Bureau of Equipment Services. These benefits expenses are allocated directly to the Bureau of Equipment Services so that these costs are part of the unit’s operational expense, and the full costs are then recovered via the motor equipment chargeback imposed on each department (i.e., this credit eliminates double counting this expense citywide).
MISCELLANEOUS: This category includes:
- RASE Commission recommendation implementation: The RASE Commission released a report on its findings and recommendations for change in March 2021, and Undistributed has included dedicated City funding for this work since 2021-22.
- Employer Assisted Housing Initiative (EAHI): The EAHI program provides City employees with $6,000 in assistance for down payment and closing costs for homes in the city of Rochester.
- Credit Card Fees: The City pays credit card fees to banks for online or in-person credit card transactions.
- Parking expenses for City Court Judges.
- Other Employee Benefits: The City incurs expense for certain pre-employment medical expenses, as well as for the Employee Assistance Program, Flexible Spending program, and reduced rate bus passes for employees.