Volume 43 Number 4 April 2013

Ofcial Publication of Social Service Employees Union Local 371-DC 37 AFSCME, AFL-CIO

www.sseu371.org

Cheryl Calderon joined the Executive Committee four years ago after nearly two decades of rank-and-le activism.

The Executive Committee

SSEU LOCAl 371like most other unionsfunctions a lot like the Federal government in the way there are checks and balances. The president is the head of the Unions executive branch, with the vice presidents making up the cabinet. The ofcers and their staff carry out the day-today business of the Union.

Keeping Things In Check

But the Union has a legislative branch, too, and like Congress it has two houses. The Executive Committee is a little like the Senate. It is smaller and has powers its sister body the Delegate Assemblydoes not have. In short, the Executive Committee is a major component in the governance of
Continued on page 3

IMPORTANT INFO INSIDE

2013 Delegate Election Rules
Pages 4 and 5

Annual Union Funds Audit

Pages 6-11

Dave Sanders

CALENDAR
APRIl
16 Alumni Association: 2:00 p.m. Union Ofce, 12th Floor 17 Delegate Assembly: 6:30 p.m. Advance Realty Building, 235 West 23rd Street in Manhattan 18 Next Wave: 6:30 p.m. Union Ofce, 12th Floor 24 Political Action Committee: 6:30 p.m. Union Ofce, 12th Floor Civilians in Law Enforcement: 6:30 p.m. Union Ofce, 12th Floor

The Responsibility of Leadership

pril 4, the 45th anniversary of the assassination of Dr. Martin Luther King, Jr. was remembered this year with a commemoration of his life. In Memphis, AFSCME Local 1733 was the center of the commemoration. Led by AFSCME International President Lee Saunders, a panel of labor, civil rights and womens rights leaders presented issues that were prevalent in 1968 that still exist today. The program was a reminder that Dr. Kings dream lives and there is more work to do. Clearly, Dr. Kings leadership is missed, but there are many leaders ready to meet the challenges of today.

30 HHC Chapter: 6:30 p.m. Union Ofce, 12th Floor

MAY
1 2 7 8 Executive Committee: 6:30 p.m. Union Ofce, 12th Floor Committee of Concerned Social Workers: 6:30 p.m. Union Ofce, 12th Floor Jewish Heritage Committee: 6:30 p.m. Union Ofce, 12th Floor Womens Committee: 6:30 p.m. Union Ofce, 12th Floor

15 Delegate Assembly: 6:30 p.m. Advance Realty Building, 235 West 23rd Street in Manhattan 16 Next Wave: 6:30 p.m. Union Ofce, 12th Floor 21 Alumni Association: 2:00 p.m. Union Ofce, 12th Floor 22 Political Action Committee: 6:30 p.m. Union Ofce, 12th Floor Civilians in Law Enforcement: 6:30 p.m. Union Ofce, 12th Floor

Leaders should give the good news as well as the bad.

Published monthly except for a combined issue in July/ August and a Supplement in January by the Social Service Employees Union Local 371, District Council 37, AFSCME, AFL-CIO. Subscription Price $2.00 annually. Periodical postage paid at New York, N.Y. POSTMASTER: Please send address changes to: The Unionist, SSEU Local 371, 817 Broadway, N.Y., N.Y. 10003. USPS# 348990 (212) 677-3900 ISSN# 0041-7092 President Anthony Wells Executive Vice President Yolanda Pumarejo Secretary-Treasurer Juan Ortiz V.P. Negotiations & Research Rose Lovaglio-Miller V.P. Organization & Education Armenta Weekes V.P. Grievances & Legal Services Lloyd Permaul V.P. Publicity & Community Relations Patricia Chardavoyne V.P. Legislation & Political Action Michelle Akyempong Trustees Vincent Ciccarello Yolanda DeJesus Melva Scarborough Editor Ari Paul Visit us on the web at www.sseu371.org

Therefore, leaders should be forthright and tell the truth. Leaders should give the good news as well as the bad. We should listen and not be judgmental of someones problem or issue just because we may not understand it. The responsibility of leadership requires a commitment to address and resolve problems, not in one owns interest but for the members. April is the month when we elect location leaders called Delegates and Alternate Delegates. Workers will decide who will represent them and be their advocates on location. It is a time when the Delegate structure is renewed and strengthened. We encourage everyone to participate in this process. Let your voice be heard by running for Delegate or Alternate, or being on the election committee. And of course, if there is an election: Vote. God bless you and God bless the Union. Anthony Wells

Dr. King understood that leadership came with responsibilities. There is a responsibility for all leaders. At SSEU Local 371, that philosophy doesnt just apply to the ofcers and staff at the central ofce. It applies to all elected leaders and activists of the Union. It should be taken seriously because leadership affects the members. What is said and done impacts our lives.

CASA, Lombardi Update

The Union has learned that the State has received its waiver from the Federal government, which allows the State to privatize the Lombardi program. Im disappointed with this news, as I was disappointed with the waiver for CASA, said Union President Anthony Wells. We will continue our ght to ensure that no worker gets displaced because of this privatization of CASA and Lombardi. We will continue to work to ensure that all of our workers are able to put food on their tables.

The Unionist|April 2013

The Executive Committee: Keeping Things In Check

Continued from page 1

SSEU Local 371. Meeting at the beginning of each month, the elected members of the committee, many of whom are also elected by the DA as well as the general membership, approve budget decisions and staff hiring. Trustees sit on the committee, too. According to the Unions constitution, the committee also designates special committee chairpersons and reviews chapter decisions to determine whether such decisions conict with the policies of the Local. Cheryl Calderon, a Sup I at HRA in Brooklyn, has been on the committee for

four years, and has also been serving on the Delegate Assembly since 1991. It was not a big transition to join the Executive Committee, she said. I thought it was good for me to take my proactive involvement a little further. That was an honor for me. Calderon noted that Executive Committee members also act as liaisons between the rank-and-le and the ofcers, passing information about decisions that are made to Delegates and other activists. Were there to make sure that the ofcers are doing what they were elected to

do, she said. We report the information, and clear it up for the members, because sometimes members get unclear information. If youre on the Executive Committee, you are clear. Calderon also said that Executive Committee members can advance rank-and-le concerns with the Union. We can talk to the ofcers about what members are concerned about, she said. There might be a buzz thats going on onsite. To nd out more about the Unions Executive Committee, consult Article IX of the SSEU Local 371 constitution.

ON THe FRONT lINes

hen Carlotta Hayes worked as a private security director at North General Hospital, she built a rapport with many of the local police ofcers, an investment that would pay off down the road in a career in public service. When the hospital closed, she found a job at the New York City Police Pension Fund, where she has worked for the last seven years as a Community Associate, and she believes her relationships with police ofcers in her last job have helped her in her current role. We help police ofcers. They come in and change their beneciaries, Hayes said of her post. I help them with Increased Take Home Pay, which allows them to put more money into their pensions. She added, We do pension statements for them, so they know how much money they have, if they are looking to retire. They come in and ask about their pensions. Hayes and other workers at the fund also

Running the Finest Retirement Plan

Carlotta Hayes: Working for cops.

conduct seminars for police ofcers about the pension system, which can often be complicated and overwhelming. Workers like her keep the pension system functioning smoothly, so that cops can spend more time trying to make the City safe rather than worry about their retirement plan. For Hayes, it is very important work, especially since pension benets for public

servants are under attack by the far right. Everybody needs something to retire on, she said. With the economy the way it is, its hard to put money away. If they didnt have these pensions, they would be in a lot of trouble. SSEU Local 371 represents nearly 40 workers at the pension fund, and Hayes is looking to get more involved in the Union. Im going to go to a couple of meetings and see how that goes, she said. Hayes noted that the Union was important because workers need to know what they are entitled to. People didnt know they were entitled to legal protection, Hayes said.

Ari Paul

Trustees Election
Nominations to ll four vacancies on the Welfare and Education Fund were held at our General Membership meeting March 20. Ballots will be mailed out by the American Arbitration Association (AAA) April 9 and must be returned by 9 a.m. April 30. If you do not receive a ballot by April 16, contact AAA at (800) 529-5218. The candidates are, as they appear on the ballot: Row A: Michael West Row B: Independent Choice: Roman Alvarez, Denise Relf, Jody St. Paul and Zulka Marzan. Row C: Wells Members United: Jagdish Patel, Rosura de Jesus, Pauline Moore and Mark Casner.
3

DoITT Victory!
Remember when the Department of Information Technology and Telecommunications callously laid off 18 Community Coordinators at the 311 call center in September of 2011? A move The Chief-Leader called inexcusably clumsy? Well, these SSEU Local 371 members will soon be reinstated thanks to the clear vision of an arbitrator, and the hard work of the Unions Research and Negotiations team led by Vice President Rose Lovaglio-Miller.
April 2013|The Unionist

Arbitrator Mattye Gandel ruled April 5 that the City did not properly confer with the Union about the downsizing it sought, stating, there was a requirement to confer on the feasible alternatives, which was not done in this case. The workers will be reinstated with full back pay. This is a great victory for the Union and for these workers, said President Anthony Wells. It shows that if you keep pressing on against the odds, justice can still be served.

Ortiz Begins As Secretary-Treasurer

uan Ortiz, a Community Coordinator at the New York City Housing Authority, has begun serving as the Unions secretary-treasurer. He was approved by the Executive Committee to nish the term of Joe Nazario, who died Dec. 30. Ortiz brings with him many years of experience in rank-and-le organizing as well as activism in the Latino community, receiving many awards from community and labor organizations. In fact, he has already served as the secretarytreasurer of the Hispanic Labor Committee of the New York City Central Labor Council and has been an active campaigner against the bigoted, antiimmigrant effort to make English the ofcial language of the United States. He vowed to bring that intensity to his new role with SSEU Local 371. My vision is to have an energized membership coming together to ght this

struggle we are facing, he said. If we continue on the path were going, thats doable. We have ofcers and staff working to that end. Saying that it was a humbling experience to take over after Nazarioa well liked and well respected Union activist who excelled in diligently handling nancesOrtiz noted that members have showed a great deal of support for his new role at 817 Broadway. I will do the best I can and not disappoint them, he said. Im here to do my job. In addition to fullling his duties as a duciary, Ortiz said he was looking forward to organizing the ght back campaign with other ofcers and staff to promote good jobs, well-funded social services and a fair contract. If we ght and stay strong together, he said, we can overcome, and we will overcome.

Juan Ortiz: Ensuring that the moneys right.

Ofcial Rules for 2013 Delegate Elections

A. General Rules
1. The Delegate is the chief Union representative of his or her location and represents all members there regardless of title. 2. Delegate elections shall be held annually in May. 3. Delegate and Alternate Delegates shall be appointed in accordance with the Locals Constitution; one Delegate for a minimum of 25 to 74 members, two Delegates for a minimum of 75 to 124 members and, in like manner, one additional Delegate for each 50 members. For each Delegate there shall be two Alternate Delegates. 4. Membership in good standing commences when a worker is on union dues check-off, or when a worker is both on agency shop fees deduction to the local and his/her green card has been received in the Union ofce. Membership in good standing is immediately established by direct payment of dues to the Union. Dues are payable monthly in advance. 5. Locations which do not hold elections in May will be considered to have unlled positions, unless the Secretary-Treasurer has approved, in writing, an extension based on a specic problem. 6. Nomination meetings shall be held in each location with 15 days notice. Such notice shall be any Union leaet distributed to the members in the work location or mailed to the membership, or notice prominently posted on bulletin boards, or published in The Unionist. 7. Nomination meeting notices shall specify the date, time and place of the election. The nomina4

tion notices should also specify the date, time and place of a run-off election should it be necessary. If the election dates, time and place are not specied on the nomination notice, a second notice must be given at least 15 days in advance of any election. 8. No funds of SSEU Local 371 or of any afliate body shall be used to support the candidacy of any member for any elective ofce within AFSCME. 9. No publication sponsored by the Union or by any afliate body shall endorse or support any candidate for elective ofce within AFSCME. 10. Any nominee for elective ofce shall have the right to have campaign literature mailed once to each member in good standing, through the Union ofce, but at private expense. 11. Messages on the Union tape (212-674-7670) for two consecutive work days will constitute ofcial notice to all candidates. It will be the responsibility of all candidates to call the tape regularly in order to keep themselves informed. 12. Prior approval of the Secretary-Treasurer is required for a change in the composition of the work location.

B. The Work Location Election CoMMittee

1. The conduct of the election shall be the responsibility of the Work Location Election Committee (WLEC). The Committee shall be chosen at the nomination meeting and shall consist of no fewer than two (2) Union members in good standing who are not candidates for any position involved in the election. The members of the WLEC should

be present at the nomination meeting. 2. The WLEC shall remain neutral on all issues and candidates. 3. The WLEC shall post on the bulletin board the names of the candidates nominated, the date, time and place of the balloting, and the names of the members of the WLEC. 4. The WLEC shall, as soon as possible, inform the Secretary-Treasurers ofce by phone (212-6773900) of the nominees names in the order they are to appear on the ballot and shall assist the SecretaryTreasurers ofce to identify the distribution points covered by their election. 5. The WLEC shall be responsible for picking up all election material including the latest membership run, ballots and report sheets from the Union ofce. 6. The WLEC should count the ballots immediately after closing the polls, but no later than the end of the day. 7. The WLEC has an additional responsibility enumerated under Section H (Certication of the Election). 8. The WLEC shall, immediately after the election, destroy all ballots which have not been used. 9. The WLEC shall maintain all records of the election for thirty-one (31) days, or in case of protests, for 31 days after the resolution of all protests. On the thirty-rst day the WLEC shall destroy all the material except the membership run which should be given to the Delegate for the locations use.
Continued on page 5 The Unionist|April 2013

Ari Paul

Ofcial Rules for 2013 Delegate Elections

Continued from page 4

C. NoMination and Declination Rules

1. Any member who is in good standing for six weeks on the date of nomination may run for Delegate or Alternate Delegate. 2. At the nomination meeting any member may nominate himself or herself or any other member. No second is required. The nominee need not be present. 3. Any member nominated for Delegate is automatically nominated as a candidate for Alternate Delegate. However, a member may be nominated and run for Alternate only. 4. A motion to close nominations is always out of order. Nominations for each ofce are closed only after three consecutive calls for other nominations go unanswered. 5. No further nominations shall be accepted after the close of nominations. 6. Every nominee shall be given an opportunity to decline. Declinations after the nomination meeting must be submitted in writing to the WLEC. A member declining the Delegate nomination will still be considered a candidate for Alternate Delegate unless he/she also specically declines to run for Alternate Delegate. 7. If there is only one nominee for each open ofce, such unopposed candidate or candidates shall be declared elected, provided they fulll all requirements for ofce. In all other cases, elections shall be by secret ballot.

Agency Fee payer is identied by the number 9 in the rst column after the name on the printout or by an asterisk (*) on the pay stub. 2. The member must sign the membership run next to his or her name and will then receive a ballot. 3. If the members name is missing or an ineligible code appears, he/she must submit a paystub showing U beside dues deduction or Union membership must be veried by phone through the Union ofce. Upon receiving proof of membership, the WLEC shall print his/her name and social security number on the membership run, and indicate how membership was certied. The member must then sign next to his/her name before receiving a ballot.

from each Chapter with the Secretary-Treasurer serving as Chairperson. However, no person may serve as a member of the CEC in any election in which he/she is a candidate.) 5. Any further appeals may be made to the Judicial Panel in accordance with the AFSCME Constitution and Judicial Panel rules. 6. If a protest is being considered before the WLEC has certied the election, incumbents shall remain in ofce until the WLEC certies the election. If the election has been certied the newly elected Delegates and Alternates remain in ofce until a new election is held.

H. Certification of the Election

1. The newly elected Delegates and Alternates take ofce immediately upon the certication of the election by the WLEC. 2. The WLEC shall post the election results on the bulletin board. 3. The WLEC shall submit the results of the local election in writing to the Secretary-Treasurer of the Union immediately after counting. This report must include: a. A copy of the ballot used including totals received by each candidate; if the election is uncontested, a work location membership list including Social Security numbers. b. The winners names, home addresses, social security numbers, home telephone numbers, work location with their addresses and work telephone numbers. c. The signatures and work phone number of the WLEC members. 4. The location shall be considered without Delegates by the Secretary-Treasurer until the report is received. When received, the report will be accepted subject to review by the SecretaryTreasurer. 5. Delegates and Alternates shall be ranked in order of the number of votes received. If members desire to yield their rank they must do so in writing to the Secretary-Treasurer.

F. Counting Rules
1. Each candidate has a right to one (1) representative (who must be an AFSCME member) to be present at the counting. 2. The number of ballots cast should not exceed the number of signatures. 3. Write-in votes, blank ballots, and signed ballots are void. 4. A vote is valid if a member votes for the same candidate in both Delegate and Alternate columns. The two marks shall be considered as one vote for said candidate as Delegate. 5. Use common sense if the intentions of the voter are clear; count the vote. 6. The Delegate votes shall be declared and counted rst. When counting for Alternate any member who ran for Delegate and lost shall have the Delegate votes received added to the Alternate votes received to make his or her Alternate total. 7. In the case of a tie, a runoff shall be held at the request of any involved candidate. Any alternate method acceptable to all these candidates is permissible (e.g. lot, ipping of a coin, drawing straws, etc.). Fifteen days notice of run-off elections must be given.

D. Voting Rules
1. Only members in good standing may vote. 2. Absentee or proxy voting is prohibited. 3. A standard ballot form shall be used at all locations. 4. The polls cannot be watched by any candidate. However, each candidate has a right to have a representative (who must be an AFSCME member) as an observer. 5. There shall be no campaigning at the polls. No one at the polls (including those registering voters, distributing ballots, poll watching, etc.) shall indicate support for or opposition to any candidate within the hearing of anyone voting or waiting to vote. No candidate is allowed at the polls except to cast a ballot. 6. Elections are to be held for at least two (2) hours during the lunch hours or during the pay periods in conventional 9 to 5 locations. Wherever possible, elections shall be held all day. 7. For locations where there are shifts, voting must be available for some period for each shift. Wherever possible, the election shall be held throughout all shifts.

G. Protests and Appeals

1. Protests must be made in writing to the WLEC by a member of the work location within ten (10) days. In case of such protests, all interested parties shall be afforded an opportunity to be heard and a decision shall be made by the WLEC in writing within thirty (30) days after the ling of the protest. 2. In any election where an agreement of the count cannot be reached, this problem shall immediately be brought to the attention of the Secretary-Treasurer where a ruling will be made. 3. In case of an outright violation of the Constitution, a reelection may immediately be ordered by the Secretary-Treasurer. 4. Any protestant adversely affected by a WLEC decision may le a written appeal with the SecretaryTreasurer within ten days after the decision, or, if no decision has been rendered, within forty (40) days after ling the original protest with the WLEC. Upon receipt of such an appeal, the Secretary-Treasurer shall refer it to the Central Election Committee (CEC) to conduct an investigation, affording all interested parties an opportunity to be heard and a recommendation shall be made in writing to the Secretary-Treasurer within thirty (30) days. (The CEC is composed of two representatives

I. InteriM Delegate Elections

1. A Delegate transferred to a new work location shall continue as Delegate from his/her former location for a period of thirty (30) days or until such former location shall elect a new Delegate, whichever shall occur rst. 2. In the event an interim election is needed for vacated Delegate or Alternate positions, said election shall be for the total number of vacant ofces for the remainder of the unexpired term. No Alternate moves into a Delegate position automatically, but must be voted on. Incumbent Delegates move into the next higher available Delegate position. (Incumbent Alternates move into the next higher available Alternate position.) The election will then be held to ll the total number of remaining positions. 3. Alternates must resign their position as Alternates if they wish to run for a vacant Delegate position. This is to insure to the members the right to ll all vacancies at the same time. 4. However, if an incumbent Alternate resigned to run for a vacant Delegate position and is not elected Delegate, but is reelected Alternate, his/ her rank among the Alternates shall be as if he/ she had not resigned to run for Delegate.
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E. Voting Procedures
1. In order to receive a ballot, the members name with Union Designation (Code UA or UX in Pay Grade Column) must appear on the membership run provided by the Union Ofce. Any other code (AA, A, S, or X) denotes Agency Fee payer or NonMember and, therefore, renders one ineligible to vote unless the WLEC conrms that a green card has been received in the Union Ofce. In HHC an
April 2013|The Unionist

Benet Funds Financial Reports Welfare Fund Audit

GOULD, KOBRICK & SCHLAPP, P.C., CERTIFIED PUBLIC ACCOUNTANTS Empire State Building, 350 Fifth Avenue, New York, N.Y. 10118-4309 Board of Trustees, Social Service Employees Union Local 371 Welfare Fund

NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 AND 2011

Note 1 Description of Plan The following description of the Social Service Employees Union Local 371 Welfare Fund (the Plan) provides only general information. Participants should refer to the Plans benet booklet and its Summary Plan Description for a more complete description of the Plans provisions. General: The Plan was established in 1965 for the purpose of providing health care benets to eligible employees covered by the collective bargaining agreement between the Social Service Employees Union Local 371 AFSCME, AFL-CIO (the Union) and the City of New York (the Employer). It is not subject to the provisions of the Employee Retirement Income Security Act of 1974 (ERISA), as amended. Plan Administration: The administration of the Plan is the responsibility of a Board of Trustees comprised of seven trustees, all of whom are elected by the general membership of the Union. The Plans investments are managed by an independent investment manager who has full discretion and authority to effect transactions for the benet of the Plan. The Plans investments are held separately by a custodian. Benets: The Plan provides benets as enumerated in Note 7 to full time participants of the Plan and to their beneciaries and covered dependents. Part time participants are provided dental, drug, optical, podiatry and life insurance benets. During the year, the following insured benet was in effect:

INDEPENDENT AUDITORS REPORT

We have audited the accompanying statements of benet obligations and net assets available for benets of the Social Service Employees Union Local 371 Welfare Fund as of June 30, 2012 and 2011, and the related statements of changes in benet obligations and in net assets available for benets for the years then ended. These nancial statements are the responsibility of the Plans management. Our responsibility is to express an opinion on these nancial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the nancial statements are free of material misstatement. An audit includes consideration of internal control over nancial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Plans internal control over nancial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the nancial statements. An audit also includes assessing the accounting principles used and signicant estimates made by management, as well as evaluating the overall nancial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the nancial statements referred to above present fairly, in all material respects, the nancial status of the Social Service Employees Union Local 371 Welfare Fund as of June 30, 2012 and 2011, and the changes in its nancial status for the years then ended in conformity with accounting principles generally accepted in the United States of America. New York, NY January 24, 2013

Insurer Prudential Insurance Company of America

Benet Life insurance

STATEMENTS OF BENEFIT OBLIGATIONS AND NET ASSETS AVAILABLE FOR BENEFITS JUNE 30, 2012 AND 2011

During the year the following administrative benet contract was in effect:

Third Party Administrator Medco Health

The Plan operates a medical facility that provides dental care and podiatry benets. As an alternative to the regular schedule of benets, participants can elect these services with no out-of-pocket costs. Funding: Employer contributions are made by the Employer to the Social Service Employees Union Local 371 Administrative Fund (the Administrative Fund), a related organization. The Plan receives, on an as needed basis, an allocation of these contributions (see Note 6). Plan Termination: In the event of termination of the Plan, the Trust Agreement requires that the trustees pay all obligations of the Plan and shall distribute and apply any remaining surplus in such a manner as will, in their opinion, best effectuate the purpose of the Plan. In no circumstances shall any funds revert or accrue to the benet of the Union or the Employer. Other: Although they have not expressed any intention to do so, the Plans Board of Trustees has the right under the Plan to modify the Trust and to terminate the Plan. Note 2 SuMMarY of Significant Accounting Policies Basis of Accounting: The nancial statements were prepared on the accrual basis of accounting. Administrative Expenses: The Social Service Employees Union Local 371 Administrative Fund pays all administrative expenses of the Plan, other than third party administrative fees (See Note 6). Valuation of Investments: In general, short-term investments, which are readily convertible into cash, are carried at cost, which approximates fair values Fixed Assets and Depreciation: Furniture, equipment and improvements are stated at cost less depreciation accumulated since acquisition and does not purport to represent replacement or realizable value. All assets are depreciated over estimated useful lives using the straight-line method. Expenditures for normal repairs of equipment are charged to current operations. All other expenditures for xed assets are capitalized. Use of Estimates: The preparation of nancial statements in conformity with accounting principles generally accepted in the United States of America requires Plan management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the nancial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Plan Benets: Plan obligations at June 30 for health claims incurred by active participants but not reported at that date and for future disability payments at June 30 are estimated by the Plans actuary in accordance with accepted actuarial principles. Note 3 TaX Status The Trust established under the Plan to hold the Plans assets is intended to be qualied pursuant to Section 501(c) (9) of the Internal Revenue Code, as amended and, accordingly, the trusts net income is exempt from income taxes. The Plan has obtained a favorable tax determination letter from the Internal Revenue Service, and Plan management believes that the Trust, as amended, continues to qualify and to operate in accordance with applicable provisions of the Internal Revenue Code. Note 4 Concentration of credit risk Financial instruments that subject the Plan to concentration of credit risk include cash and short-term investments. The Plan maintains accounts at high quality nancial institutions. While the Plan attempts to limit any nancial exposure, its cash deposit balances may, at times, exceed federally insured limits. Short-term investments are not covered by the Federal Deposit Insurance Corporation. Note 5 Risks and uncertainties Due to various risks (e.g., interest rate, market and credit risks) associated with certain investments and the level of uncertainty related to changes in the value of investments, it is at least reasonably possible that changes in the values of investments will occur in the near term that could materially affect the amounts reported in the statement of net assets available for benets. The balance of claims incurred but not reported is reported based on certain assumptions, which are subject to change. Due to uncertainties inherent in the estimations and assumptions process, it is at least reasonably possible that changes in these estimates and assumptions in the near term would be material to the nancial statements. NOTE 6 AGREEMENTS AND TRANSACTIONS WITH RELATED PARTIES The Trustees of the Social Service Employees Union Local 371 Administrative, Educational, Legal Services and Welfare Plans decided that to simplify operations and record keeping, all administrative expenses of the abovementioned benet plans would be paid by the Administrative Fund. As stated in Note 1, the Administrative Fund is the recipient of employer contributions. These contributions are then allocated on an as needed basis to cover the costs of the Plans benet programs and related expenses. The Plan reimburses the Union for 50% of the Unions cost of the Health and Safety Coordinators payroll. Total reimbursements were $21,963 and $21,273 for the years ended June 30, 2012 and 2011 respectively.

Benet Prescription drug

STATEMENTS OF CHANGES IN BENEFIT OBLIGATIONS AND in NET ASSETS AVAILABLE FOR BENEFITS YEARS ENDED JUNE 30, 2012 AND 2011

The Unionist|April 2013

Welfare Fund (continued)

NOTE 7 BENEFITS PAID Note 8 FiXed Assets

Note 9 Evaluation of subseQuent events The Plan has evaluated subsequent events through January 24, 2013, the date the nancial statements were available to be issued.

ADMINISTRATIVE FUND
GOULD, KOBRICK & SCHLAPP, P.C., CERTIFIED PUBLIC ACCOUNTANTS Empire State Building, 350 Fifth Avenue, New York, N.Y. 10118-4309 Board of Trustees, Social Service Employees Union Local 371 Administrative Fund

INDEPENDENT AUDITORS REPORT

We have audited the accompanying statements of net assets available for benets of the Social Service Employees Union Local 371 Administrative Fund as of June 30, 2012 and 2011, and the related statements of changes in net assets available for benets for the years then ended. These nancial statements are the responsibility of the Plans management. Our responsibility is to express an opinion on these nancial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of Amer-

ica. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the nancial statements are free of material misstatement. An audit includes consideration of internal control over nancial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Plans internal control over nancial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the nancial statements. An audit also includes assessing the accounting principles used and signicant estimates made by management, as well as evaluating the overall nancial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the nancial statements referred to above present fairly, in all material respects, the net assets available for benets of the Social Service Employees Union Local 371 Administrative Fund as of June 30, 2012 and 2011, and the changes in net assets available for benets for the years then ended in conformity with accounting principles generally accepted in the United States of America. New York, NY January 25, 2013

STATEMENTS OF BENEFIT NET ASSETS AVAILABLE FOR BENEFITS JUNE 30, 2012 AND 2011

STATEMENTS OF changes in NET ASSETS AVAILABLE FOR BENEFITS Years ended JUNE 30, 2012 AND 2011

NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 AND 2011

NOTE 1 DESCRIPTION OF PLAN The following description of the Social Service Employees Union Local 371 Administrative Fund (the Plan) provides only general information. General: On July 19, 1973, the Social Service Employees Union Local 371 AFSCME, AFL-CIO (the Union) entered into an Agreement and Declaration of Trust establishing the Plan. The purpose of the Plan is to collect employer contributions received pursuant to the collective bargaining agreement between the Union and the City of New York (the Employer), to remit these contributions to the Social Services Employees Union Local 371 Educational, Legal Services, Welfare, and Staff Pension Plans, and to pay the administrative expenses of those plans. The Plan is not subject to the provisions of the Employee Retirement Income Security Act of 1974 (ERISA), as amended. Plan Administration: The administration of the Plan is the responsibility of a board of trustees comprised of ve trustees, four of whom are appointed by the executive committee of the Union and the fth being the President of the Union. The investments of the Plan are managed by an investment adviser and maintained by a separate Plan custodian. Benets: The Plan does not provide benets directly to covered members; instead, employer contributions are

April 2013|The Unionist

Administrative Fund (continued)

allocated to the Social Service Employees Union Local 371 Welfare, Educational and Legal Services Funds on an as needed basis to support their program of benets. Funding: Contributions are made by the City of New York for covered participants based upon an annual per member amount. The contribution rate is determined by the collective bargaining agreement in effect at the time. The Plan also receives contributions on behalf of eligible employees of the Union and Plan who are provided coverage under the Unions Benet Plans. Plan Termination: In the event of termination of the Plan, the Trust Agreement requires that the trustees pay all obligations of the Plan and shall distribute and apply any remaining surplus in such a manner as will, in their opinion, best effectuate the purpose of the Plan. In no circumstances, shall any funds revert or accrue to the benet of the Union or the Employer. Other: Although they have not expressed any intention to do so, the Plans Board of Trustees has the right under the Plan to terminate the Plan and to modify benets provided to participants. NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting: The nancial statements were prepared on the accrual basis of accounting. Investment Valuation and Income Recognition: Investments are reported at fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (see Note 7 on Fair Value Measurements.) Purchases and sales of securities are recorded on a trade-date basis. Interest income is recorded on the accrual basis. Dividends are recorded on the ex-dividend date. Net appreciation includes the plans gains and losses on investments bought and sold as well as held during the year. Unrealized gains or losses are the differences between the fair value of the investments held at year-end and those held at the beginning of the year. Realized gains or losses on the sale of investments are based on the historical costs of the individual investments sold for nancial reporting purposes. Fixed Assets and Depreciation: Furniture, equipment and improvements are stated at cost less depreciation accumulated since acquisition and does not purport to represent replacement or realizable value. All assets are depreciated over estimated useful lives using the straight-line method. Expenditures for normal repairs of equipment are charged to current operations. All other expenditures for xed assets are capitalized. Administrative Expenses: The Plan pays the administrative expenses of the Social Services Employees Union Local 371 Educational, Legal Services, Welfare, Staff Pension, and Annuity Funds. Use of Estimates: The preparation of nancial statements in conformity with accounting principles generally accepted in the United States of America requires Plan management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the nancial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. NOTE 3 TAX STATUS The Trust established under the Plan to hold the Plans assets is intended to be qualied pursuant to Section 501 (c) (9) of the Internal Revenue Code; accordingly, the trusts income is exempt from income taxes. The Plan has obtained a favorable tax determination letter from the Internal Revenue Service, and Plan management believes that the Trust, as amended, continues to qualify and to operate in accordance with applicable provisions of the Internal Revenue Code. Note 4 Risks and uncertainties The Plan invests in various investment securities. Investment securities are exposed to various risks such as interest rate, market, and credit risks. Due to the level of risk associated with certain investment securities, it is at least reasonably possible that changes in the values of investment securities will occur in the near term and that such changes could materially affect the amounts reported in the statement of net assets available for benets. The Plans allocations of employer contribution income and the resulting balances due from these related organizations are based on certain assumptions, which are subject to change. Due to uncertainties inherent in the estimations and assumptions process, it is at least reasonably possible that changes in these estimates and assumptions in the near term could be material to the nancial statements. NOTE 5 AGREEMENTS AND TRANSACTIONS WITH RELATED ORGANIZATIONS The Trustees of the Social Service Employees Union Local 371 Administrative, Educational, Legal Services and Welfare Plans decided that to simplify operations and record keeping, administrative expenses of the above-mentioned benet plans would be paid by the Plan. As stated in Note 1, the Plan is the recipient of employer contributions. These contributions are then allocated on an as need basis to cover the costs of each of the Unions benet plans. The Plan and the Union share ofce facilities, personnel and other overhead expenses. These expenses are allocated based on estimated time and space usage. The Plan has a sub-lease agreement with the Union for its ofce facilities (see Note 9). Effective January 1st, 2012 the Social Service Employees Union Local 371 Annuity Fund began reimbursing the Plan for its proportional share of the administrative expenses. NOTE 6 INVESTMENTS 1: Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the plan has the ability to access. l Level 2: Inputs to the valuation methodology include: Quoted prices for similar assets or liabilities in active markets; Quoted prices for identical or similar assets or liabilities in inactive markets; Inputs other than quoted prices that are observable for the asset or liability; Inputs that are derived principally from or corroborated by observable market data by correlation or other  means. If the asset or liability has a specied (contractual) term, the level 2 input must be observable for substantially the full term of the asset or liability. l Level 3: Inputs to the valuation methodology are unobservable and signicant to the fair value measurement. The assets or liabilitys fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is signicant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. Following is a description of the valuation methodologies used for assets at fair value. There have been no changes in the methodologies used at June 30, 2012 and 2011. U.S. government securities: Valued at the closing price reported in the active market on which the individual securities are traded. The preceding methods may produce a fair value calculation that may not be indicative of net realizable value or reective of future fair values. Furthermore, although the plan believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain nancial instruments could result in a different fair value measurement at the reporting date. The inputs used in valuing all of the Plans investments have quoted prices in active markets for identical securities (Level 1). NOTE 8 FIXED ASSETS
lL  evel

NOTE 9 LEASE COMMITMENTS As stated in Note 5, the Plan has a sub-lease agreement with the Union (a related organization). The following is a schedule of the estimated future rent under this sub-lease agreement:

NOTE 10 PENSION PLANS FOR EMPLOYEES The Plans eligible employees are provided pension benets by the Social Services Employees Union Local 371 Funds Staff Pension Plan, a dened contribution prot sharing plan. Contributions to this plan were $131,965 and $133,576 for the years ended June 30, 2012 and 2011, respectively. NOTE 11 ADMINISTRATIVE EXPENSES

The following investments, at fair value, represent ve percent (5%) of more of the Plans net assets:

During the years ended June 30, 2012 and 2011, the Plans investments (including investments bought, sold and held during the year) (depreciated) in fair value as follows:

NOTE 7 FAIR VALUE MEASUREMENTS Financial Accounting Standards Board (FASB) Accounting Standards Codication (ASC) 820, Fair Value Measurements and Disclosures, provides the framework for measuring fair value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy under FASB ASC 820 are described as follows:

NOTE 12 LINE OF CREDIT The Plan has a $1,500,000 line of credit with the Amalgamated Bank of New York. No amount has been drawn against this line of credit. Note 13 Evaluation of subseQuent events The Plan has evaluated subsequent events through January 25, 2013, the date the nancial statements were available to be issued.

The Unionist|April 2013

Local 371 Educational Fund

GOULD, KOBRICK & SCHLAPP, P.C., CERTIFIED PUBLIC ACCOUNTANTS Empire State Building, 350 Fifth Avenue, New York, N.Y. 10118-4309 Board of Trustees, Social Service Employees Union Local 371 Educational Fund

NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 AND 2011

NOTE 1 DESCRIPTION OF PLAN The following description of the Social Service Employees Union Local 371 Educational Fund (the Plan) provides only general information. Participants should refer to the benet booklet for a more complete description of the Plans provisions. General: The Plan was established in 1965 for the purpose of providing educational benets to eligible employees covered by the collective bargaining agreement between the Social Service Employees Union Local 371 AFSCME, AFL-CIO (the Union) and the City of New York (the Employer). It is not subject to the provisions of the Employee Retirement Income Security Act of 1974 (ERISA), as amended but voluntarily les Form 5500. Plan Administration: The administration of the Plan is the responsibility of a Board of Trustees comprised of seven trustees, all of whom are elected by the general membership of the Union. Benets: The Plan provides a schedule of reimbursements for job-related courses, conferences, etc. The Plan also provides its own training courses at no cost to members. Funding: Employer contributions are made by the City of New York to the Social Service Employees Union Local 371 Administrative Fund (the Administrative Fund), a related organization. The Plan receives, on an as needed basis, an allocation of these contributions (see Note 4) Plan Termination: In the event of termination of the Plan, the Trust Agreement requires that the trustees pay all obligations of the Plan and shall distribute and apply any remaining surplus in such a manner as will, in their opinion, best effectuate the purpose of the Plan. In no circumstances shall any funds revert or accrue to the benet of the Employer or the Union. Other: Although they have not expressed any intention to do so, the Plans Board of Trustees has the right under the Plan to modify the Trust and to terminate the Plan. NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting: The records of the Plan are maintained on the accrual basis of accounting. Use of Estimates: The preparation of nancial statements in conformity with accounting principles generally accepted in the United States of America requires Plan management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the nancial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Plan Benets: Estimated liabilities for benets incurred but not reported were estimated at 20% of benets paid less actual accruals for benets payable. Administrative Expenses: The Administrative Fund pays all administrative expenses of the Plan. NOTE 3 TAX STATUS The Trust established under the Plan to hold the Plans assets is qualied pursuant to Section 501(c)(3) of the Internal Revenue Code, as amended and, accordingly, the trusts net income is exempt from income taxes. The Plan has obtained a favorable tax determination letter from the Internal Revenue Service and Plan management believes that the Trust, as amended, continues to qualify and to operate in accordance with applicable provisions of the Internal Revenue Code. NOTE 4 TRANSACTIONS WITH RELATED PARTIES The Trustees of the Social Service Employees Union Local 371 Administrative, Educational, Legal Services and Welfare Plans decided that to simplify operations and record keeping, all administrative expenses of the abovementioned benet plans would be paid by the Administrative Fund. As stated in Note 1, the Administrative Fund is the recipient of employer contributions. These contributions are then allocated on an as needed basis to cover the costs of the Plans benet programs and related expenses.

INDEPENDENT AUDITORS REPORT

We have audited the accompanying statements of benet obligations and net assets available for benets of the Social Service Employees Union Local 371 Educational Fund as of June 30, 2012 and 2011, and the related statements of changes in benet obligations and in net assets available for benets for the years then ended. These nancial statements are the responsibility of the Plans management. Our responsibility is to express an opinion on these nancial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the nancial statements are free of material misstatement. An audit includes consideration of internal control over nancial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Plans internal control over nancial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the nancial statements. An audit also includes assessing the accounting principles used and signicant estimates made by management, as well as evaluating the overall nancial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the nancial statements referred to above present fairly, in all material respects, the nancial status of the Plan as of June 30, 2012 and 2011, and the changes in its nancial status for the years then ended in conformity with accounting principles generally accepted in the United States of America. New York, NY January 24, 2013

STATEMENTS OF BENEFIT obligations and NET ASSETS AVAILABLE FOR BENEFITS JUNE 30, 2012 AND 2011

STATEMENTS OF changes in BENEFIT obligations and net ASSETS AVAILABLE FOR BENEFITS JUNE 30, 2012 AND 2011

Note 5 Risks and uncertainties The balance of claims incurred but not reported is reported based on certain assumptions, which are subject to change. Due to uncertainties inherent in the estimations and assumptions process, it is at least reasonably possible that changes in these estimates and assumptions in the near term would be material to the nancial statements. NOTE 6 RECONCILIATION OF FINANCIAL STATEMENTS TO FORM 5500

Amounts currently payable to or for participants, dependents and beneciaries are recorded on the Form 5500 for benets that have been processed and approved for payment prior to June 30, but not yet paid as of that date, and for estimates of claims incurred but not yet reported to the Plan. Note 7 Evaluation of subseQuent events The Plan has evaluated subsequent events through January 24, 2013, the date the nancial statements were available to be issued.

April 2013|The Unionist

LEGAL SERVICES FUND

GOULD, KOBRICK & SCHLAPP, P.C., CERTIFIED PUBLIC ACCOUNTANTS Empire State Building, 350 Fifth Avenue, New York, N.Y. 10118-4309 Board of Trustees, Social Service Employees Union Local 371 Legal Services Fund

INDEPENDENT AUDITORS REPORT

We have audited the accompanying statements of benet obligations and net assets available for benets of the Social Service Employees Union Local 371 Legal Services Fund as of June 30, 2012 and 2011, and the related statements of changes in benet obligations and in net assets available for benets for the years then ended. These nancial statements are the responsibility of the Plans management. Our responsibility is to express an opinion on these nancial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether

the nancial statements are free of material misstatement. An audit includes consideration of internal control over nancial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Plans internal control over nancial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the nancial statements. An audit also includes assessing the accounting principles used and signicant estimates made by management, as well as evaluating the overall nancial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the nancial statements referred to above present fairly, in all material respects, the nancial status of the Social Service Employees Union Local 371 Legal Services Fund as of June 30, 2012 and 2011, and the changes in its nancial status for the years then ended in conformity with accounting principles generally accepted in the United States of America. New York, NY February 22, 2013

STATEMENTS OF BENEFIT OBLIGATIONS AND NET ASSETS AVAILABLE FOR BENEFITS JUNE 30, 2012 AND 2011

NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 AND 2011

NOTE 1 DESCRIPTION OF PLAN The following description of the Social Service Employees Union Local 371 Legal Services Fund (the Plan) provides only general information. Participants should refer to the Plans benet booklet for a more complete description of the Plans provisions. General: The Plan was established in 1974 for the purpose of providing prepaid legal benets to eligible employees covered by collective bargaining agreements between the Social Service Employees Union Local 371 AFSCME, AFL-CIO (the Union) and the City of New York (the Employer). It is not subject to the provisions of the Employee Retirement Income Security Act of 1974 (ERISA), as amended. Plan Administration: The administration of the Plan is the responsibility of a Board of Trustees comprised of seven Trustees, all of whom must be members of the Legal Assistance Committee of the Union. The Unions constitution, which determines the composition of the Committee, thereby determines the composition of the Board of Trustees. Benets: The Plan provides a program of prepaid legal benets, which include civil and criminal defense representation. Funding: Employer contributions are made by the City of New York to the Social Service Employees Union Local 371 Administrative Fund (the Administrative Fund), a related organization. The Plan is nanced by employer contributions allocated to it by trustees of the Administrative Fund on an as needed basis. Plan Termination: In the event of termination of the Plan, the trust agreement requires that the trustees pay all obligations of the Plan and shall distribute and apply any remaining surplus in such a manner as will, in their opinion; best effectuate the purpose of the Plan. In no circumstances shall any funds revert or accrue to the benet of the Employer or the Union. Other: Although they have not expressed any intention to do so, the Plans Board of Trustees has the right under the Plan to modify benets provided to participants and to terminate the Plan. NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting: The records of the Plan are maintained on the accrual basis of accounting. Use of Estimates: The preparation of nancial statements in conformity with accounting principles generally accepted in the United States of America requires Plan management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the nancial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Administrative Expenses: The Administrative Fund pays all administrative expenses of the Plan. NOTE 3 TAX STATUS The Trust established under the Plan to hold the Plans assets was intended to be qualied pursuant to Section 501(c)(9) of the Internal Revenue Code and, accordingly, the trusts income is exempt from income taxes. The Plan has obtained a favorable tax determination letter from the Internal Revenue Service, and Plan management believes that the Trust, as amended, continues to qualify and to operate in accordance with applicable provisions of the Internal Revenue Code. NOTE 4 TRANSACTIONS WITH RELATED ORGANIZATIONS The Trustees of the Social Service Employees Union Local 371 Administrative, Educational, Legal Services and Welfare Plans decided that to simplify operations and record keeping, all administrative expenses of the abovementioned benet plans would be paid by the Administrative Fund. As stated in Note 1 the Administrative Fund is the recipient of employer contributions made by the employer. These contributions are then allocated on an as needed basis to cover the costs of the Plans benet programs. Note 5 Evaluation of subseQuent events The Plan has evaluated subsequent events through February 22, 2013, the date the nancial statements were available to be issued.

STATEMENTS OF changes in BENEFIT OBLIGATIONS AND in NET ASSETS AVAILABLE FOR BENEFITS JUNE 30, 2012 AND 2011

ANNUITY FUND
GOULD, KOBRICK & SCHLAPP, P.C., CERTIFIED PUBLIC ACCOUNTANTS Empire State Building, 350 Fifth Avenue, New York, N.Y. 10118-4309 Board of Trustees, Social Service Employees Union Local 371 Annuity Fund

INDEPENDENT AUDITORS REPORT

We have audited the accompanying statements of net assets available for benets of the Social Service Employees Union Local 371 Annuity Fund as of March 31, 2012 and 2011, and the related statements of changes in net assets available for benets for the years then ended. These nancial statements are the responsibility of the Plans management. Our responsibility is to express an opinion on these nancial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United Stated of

America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the nancial statements are free of material misstatement. An audit includes consideration of internal control over nancial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Plans internal control over nancial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the nancial statements. An audit also includes assessing the accounting principles used and signicant estimates made by management, as well as evaluating the overall nancial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the nancial statements referred to above present fairly, in all material respects, the net assets available for benets of the Plan as of March 31, 2012 and 2011, and the changes in net assets available for benets for the years then ended in conformity with accounting principles generally accepted in the United States of America. New York, NY November 5, 2012

10

The Unionist|April 2013

Annuity Fund (continued)

STATEMENTS OF NET ASSETS AVAILABLE FOR BENEFITS March 31, 2012 AND 2011
Note 5 RISK AND UNCERTAINTIES The Plan invests in various investment securities. Investment securities are exposed to various risks such as interest rate, market, and credit risks. Due to the level of risk associated with certain investment securities, it is at least reasonably possible that changes in the values of investment securities will occur in the near term and that such changes could materially affect the amounts reported in the statement of net assets available for benets. NOTE 6 RELATED PARTY TRANSACTIONS The Plan and the Social Service Employees Union Local 371 Administrative Fund (the Administrative Fund) share facilities, employees and other overhead expenses (telephone, postage, etc.). Effective January 1, 2012, the Plan was charged for an allocation of these shared expenses based on estimated usage percentages. Reimbursements to the Administrative Fund for the year ended March 31, 2012 was $83,396. As of March 31, 2012, the Plan owed the Administrative Fund $8,396. NOTE 7 INVESTMENTS The following summary reects investments held at March 31, 2012 and 2011:

STATEMENTS OF changes in NET ASSETS AVAILABLE FOR BENEFITS Years ended March 31, 2012 AND 2011
During the years ended March 31, 2012 and 2011, the Plans investments (including investments bought, sold and held during the year) appreciated (depreciated) in fair value as follows:

NOTES TO FINANCIAL STATEMENTS JUNE 30, 2012 AND 2011

NOTE 1 DESCRIPTION OF PLAN The following description of the Social Service Employees Union Local 371 Annuity Fund (the Plan) provides only general information. Participants should refer to the benet booklet for a more complete description of the Plans provisions. General: The Plan is a collectively bargained single employer non-contributory dened contribution plan that provides annuity benets to eligible participants. The Plan was established in 1999 pursuant to a collective bargaining agreement between the City of New York and its agencies (the Employer) and Social Service Employees Union Local 371 AFSCME, AFL-CIO, (the Union). It is not subject to the provisions of the Employee Retirement Income Security Act of 1974 (ERISA), as amended. Plan Administration: The administration of the Plan is the responsibility of a board of trustees comprised of union ofcers and appointees. The Plans investments are managed by independent investment managers who have full discretion and authority to engage in transactions for the benet of the Plan within the guidelines set by the trustees. A separate Plan custodian holds the investments of the Plan. Contributions: Contributions are made by the Employer for covered participants. Rates are determined by the collective bargaining agreement in effect at the time. The collective bargaining agreement requires contributions for all eligible participants to be paid at a pro-rata daily rate not to exceed $684 per annum. The Plan accepts rollover contributions from other New York City Governmental Plans for employees transferring into covered titles. Participant Accounts: Each participants account is credited with employer contributions made on their behalf plus an allocation for Plan earnings (losses) less distributions and a deduction for Plan expenses. Vesting: Once an individual account has been established, all contributions and earnings thereon are immediately vested in each participants account after the end of each quarter. Payment of Benets: Participants are entitled to their entire account balance. Account distributions are made upon termination of employment, retirement, death or permanent disability. Plan Termination: In the event of termination of the Plan, the Trust Agreement requires that the Trustees shall distribute to each employee the value of his account subject to any administrative adjustment at the time of termination in such a manner that will best effectuate the Plans intent. Other: The Plans Board of Trustees has the right under the Plan to terminate the plan and modify benets provided to participants. NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting: The nancial statements are prepared under the accrual method of accounting. Investment Valuation and Income Recognition: Investments are reported at fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. See Note 8 for a discussion of fair value measurements. Payments of Benets: Benet payments to participants are recorded upon distribution. Amortization of Start-up Costs: All expenses associated with the preparation of the Plans trust documents and obtaining its tax exemption have been capitalized and are being amortized over a 15-year period. Use of Estimates: The preparation of nancial statements in conformity with accounting principles generally accepted in the United States of America requires Plan management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the nancial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. NOTE 3 TAX STATUS The Internal Revenue Service has determined and informed the Plan by letter dated June 14, 2012 that the Plan and related trust, as amended and restated, are designed in accordance with Section 401 (a) of the Internal Revenue Code (IRC), as amended. Note 4 Concentration of credit risk Financial instruments that subject the Plan to concentration of credit risk include cash and short-term investments. The Plan maintains accounts at high quality nancial institutions. While the Plan attempts to limit any nancial exposure, its cash deposit balances may, at times, exceed federally insured limits. Short-term investments are not covered by the Federal Deposit Insurance Corporation.

NOTE 8 FAIR VALUE MEASUREMENTS Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 820, Fair Value Measurements and Disclosures, provides the framework for measuring fair value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three Levels of the fair value hierarchy under FASB ASC 820 are described as follows: l Level 1: Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the plan has the ability to access. l Level 2: Inputs to the valuation methodology include: Quoted prices for similar assets or liabilities in active markets; Quoted prices for identical or similar assets or liabilities in inactive markets; Inputs other than quoted prices that are observable for the asset or liability; Inputs that are derived principally from or corroborated by observable market data by correlation or other means.  If the asset or liability has a specied (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. l Level 3: Inputs to the valuation methodology are unobservable and signicant to the fair value measurement. The assets or liabilitys fair value measurement Level within the fair value hierarchy is based on the lowest Level of any input that is signicant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. NOTE 8 FAIR VALUE MEASUREMENTS (continued) Following is a description of the valuation methodologies used for assets at fair value. There have been no changes in the methodologies used at March 31, 2012 and 2011. Municipal bonds, Corporate stocks and U.S. government securities: Valued at the closing price reported in the active market on which the individual securities are traded. Corporate bonds: Certain corporate bonds are valued at the closing price reported in the active market on which the individual securities are traded. Other corporate bonds traded in the over-the-counter market and listed securities for which no sale was reported on the last business day of the Plan year are valued at the average of the last reported bid and asked prices. The preceding methods may produce a fair value calculation that may not be indicative of net realizable value or reective of future fair values. Furthermore, although the plan believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain nancial instruments could result in a different fair value measurement at the reporting date. The inputs used in valuing all of the Plans investments have quoted prices in active markets for identical securities (Level-1) NOTE 9 ADMINISTRATIVE EXPENSES

NOTE 10 UNALLOCATED NET ASSETS Due to timing differences in the receipt and posting of contributions and investment income there are differences between the total of participants account balances and the net assets available for benets of the Plan. As a result, the Plan had unallocated net assets at March 31, 2012 and 2011 as follows:

Note 11 evaluation of subseQuent events The Plan has evaluated subsequent events through November 5, 2012, the date the nancial statements were available to be issued.

April 2013|The Unionist

11

Condolences
Condolences are extended to Ms. Prima Watkins, Sup II of MISCA Fair Hearing at 111 Livingston Street in Brooklyn, on the death of her father, Arthur Barnes, a SSEU Local 371 retiree, formerly AJOS I for FH&C at Coney Island Hospital, who died March 6. Condolences may be sent to Prima Watkins, MISCA Fair Hearing Division, 111 Livingston Street, 4th oor, Brooklyn, NY 11201.
Social Service Employees Union Local 371 817 Broadway New York, N.Y. 10003

Periodicals Postage Paid at New York, NY

BULLETIN BOARD
SWAP- Job Opportunity Specialist at East River Job Center #37 in Manhattan would like to swap to Job Opportunity Specialist position at Dyckman Job Center #35. If interested, please call (212) 945-8267. SWAP- Supervisor I (eld position) at 33 Rockwell Place in Brooklyn would like to swap to a Supervisor I (non- eld position) in Brooklyn, Queens or Manhattan. If interested, please call (718) 330-2299. SWAP- AJOS I at Fordham Job Center #44, Bronx, would like to swap to 109 East 16th Street, Senior Works Center #52 or Center #18 St. Nicholas. If interested, please call (917) 749-4069. SWAP- Job Opportunity Specialist at Crotona Job Center #46 in the Bronx would like to swap with Caseworker at Queens Center #53 43-00 Northern Blvd, LIC or Queens FSCC Satellite 34-00 Northern Blvd, LIC or East River Queens #37 One Honeywell Street, LIC. If interested, please call (718) 901-4583. SWAP- Caseworker at Coney Island Center in Brooklyn would like to swap with Caseworker at HASA Queens 33-28 Northern Blvd, Long Island City, NY 11101; HASA Greenwood 275-285 Bergen Street, Brooklyn, NY or HASA Waverly Unit 8-12 West 14th Street. If interested, please call (516) 451-3872. SWAP- Community Asst. at Department of Homeless Services in Manhattan at 78 Catherine Street would like to swap to Linden or Barbara Kleinman. If interested, please call (212) 877-4434. SWAP- Job Opportunity Specialist at Linden Job Center in Brooklyn HRA, would like to swap to Coney Island Job Center or Bay Ridge Job Center. If interested, please call (718) 237-7066. SWAP- Job Opportunity Specialist, FIA/HRA at Monterey Job Center #46 in the Bronx, would like to swap to Dekalb Job Center #64, Bushwick Job Center #66 or Linden Job Center #67. If interested, please call (347) 792-6923.

Members

Solidarity With Adams and Bell

his May 1International Workers DaySSEU Local 371 member Alfredo Crossman, Vice President of Organization Armenta Weekes and other activists are asking members to wear black and white in solidarity with Damon Adams and Chereece Bell. The two former members are being overzealously prosecuted in the death of a 4-year-old girl who was in the care of the Administration for Childrens Services. While a Brooklyn court has already found that it was the girls mother who was directly responsible for her death, the Brooklyn District Attorney is pushing its negligent homicide charges against the two former ACS workers.

May 1 wear black & white in solidarity with Adams and Bell.
He reiterated, It might be them today, but it could be you tomorrow. Members are also encouraged to attend May Day events that day, in order to show solidarity with all workers but also to inform workers about the Adams and Bell case. The two cases are set to go to trial in June. The Union will keep members informed about possible rallies and solidarity events.

Scapegoats
The Union not only believes that this is wrong and unjust, but that it is meant to use these workers as scapegoats, so that the criticism can be deected from ACS management. Crossman, a Caseworker in HRA, said, The message is that were going to be unied as members. Not just as SSEU Local 371 but unied citywide.

Ofcial 15-Day Election Notice

Ofcial 15-day notice is hereby given for the nomination of eight (8) delegates and sixteen (16) alternates for the citywide delegation from the New York City Housing Authority on Wednesday, May 8, 2013 from 10:00 a.m. to 7:00 p.m. at the Union ofce, 817 Broadway, 12th Floor, Manhattan. This also serves as a 15-day notice of the election of eight (8) delegates and sixteen (16) alternates Tuesday, May 28, 2013 from 9:00 a.m. to 7:00 p.m. at the Union ofce, 12th Floor, Manhattan.

Marilyn Goodman, RIP

Marilyn Goodman, one of the innovators of SSEU Local 371s Jewish Heritage Committee and a Union former trustee, died March 10. She was the Recording Secretary and an esteemed member of the Association of Jewish Employees executive board, in addition to many years as a committed SSEU Local 371 activist. SSEU Local 371 President Anthony Wells said, Marilyn Goodman will be remembered for her tireless efforts in this Union and her dedication to her community.

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The Unionist|April 2013