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30 results for “pension benefits”

  • City Council — Minutes 4/1/2026

    Apr 1, 2026

    ·Boston, MA
    Minutes

    On April 1, 2026, the Boston City Council held a regular meeting where it approved two grants: a $20,000 Local Food Policy Grant from the Massachusetts Department of Agricultural Resources to support food purchasing initiatives between Boston Public Schools and anchor institutions, and a $13,735 MassHire grant for workforce development programs serving individuals who are blind or visually impaired. The council also received communications regarding the city's financial status and budget challenges for the current fiscal year, and passed a special law petition regarding pension benefits for Firefighter Leo J. Bracken.

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    food policyworkforce developmentbudgetpension benefitsgrants
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  • SPECIAL MEETING OF THE COUNCIL

    Feb 24, 2026

    ·Dearborn, MI
    Minutes

    The Dearborn City Council held a special meeting on February 24, 2026, with all seven members present, to address three main items: confirming the appointment of James Carter Fisher as Corporation Counsel (which was approved unanimously), considering ACCESS's request for a one-year extension on a recovery center construction project, and reviewing the assessing contract. The resolution for Corporation Counsel confirmed the Mayor's appointment and established that the position would receive full-time employee benefits including pension, health care, and life insurance, with salary adjustments tied to citywide employee increases.

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    corporate counsel appointmentemployee benefitsconstruction project extensionassessing contract
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  • 2026-0268: On the petition, referred on February 4, 2026, Docket #0268, for a Special Law re: An Act Relative to Pension Benefits for Firefighter Leo J. Bracken, the committee submitted a report recommending that this matter ought to pass in a new draft.

    Jan 30, 2026

    ·Boston, MA
    Proposal
    Source

  • 2025-2379: Resolution authorizing the issuance of a warrant in favor of Foster & Foster Consulting Actuaries, Inc., relating to actuary services for calculating pension benefits at a cost not to exceed Seven Thousand Dollars ($7,000.00), over one year.

    Oct 17, 2025

    ·Pittsburgh, PA
    Proposal
    Source

  • RS2025-1481: A resolution approving the Benefit Board’s waiver of repayment of pension benefit overpayments for Herman Peters under section 3.08.230 of the Metropolitan Code.

    Sep 3, 2025

    ·Nashville, TN
    Proposal
    Source

  • Annual Comprehensive Financial Report JUNE 30, 2025 AND 2024

    Jun 30, 2025

    ·Phoenix, AZ
    Budget

    This is the Annual Comprehensive Financial Report of the City of Phoenix Employees' Retirement System for fiscal years ended June 30, 2025 and 2024, representing the system's seventy-ninth annual report. The document contains financial statements, investment performance data, actuarial analysis, and statistical schedules covering the retirement plan's operations as a component unit of the City of Phoenix. Key sections include a statement of fiduciary net position, changes in net pension liability, schedules of employer contributions and investment returns, and analysis of benefit expenses and membership data. The report was prepared jointly by the City of Phoenix Employees' Retirement System and the City of Phoenix Finance Department, located at 200 West Washington Avenue, Phoenix, Arizona.

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    employee retirementpension liabilityfinancial report
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  • FOR THE FISCAL YEAR ENDED JUNE 30, 2025 ANNUAL COMPREHENSIVE FINANCIAL REPORT

    Jun 30, 2025

    ·Wilmington, DE
    Budget

    This Annual Comprehensive Financial Report documents the City of Wilmington, North Carolina's financial position and activities for the fiscal year ended June 30, 2025. The report, prepared by the Finance Department, includes audited financial statements covering governmental funds, proprietary funds, and fiduciary funds, along with management's discussion and analysis, notes to financial statements, and required supplementary information on pension and postemployment benefit liabilities. The document serves as a complete accounting of the city's revenues, expenditures, net position, and financial condition for the fiscal year.

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    annual budgetfinancial reportpension liabilitiesfund accounting
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  • regular meeting agenda may 20 2025 redacted

    May 20, 2025

    ·Tampa, FL
    Agenda

    The City of Tampa General Employees' Retirement Fund Board of Trustees held a regular meeting on May 20, 2025, to address actuarial matters, investment performance, and administrative items including disability re-exam audits and retirement applications. The agenda included a first quarter 2025 investment report from Asset Consulting Group and approval of monthly and quarterly invoices totaling approximately $614,988.31 across various fund managers and service providers. The meeting also covered routine consent items such as longevity retirements, deferred retirements, DROP applications, survivor allowances, and estate payments.

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    pension administrationinvestment performanceretirement benefitsemployee benefitsfund management
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  • 2025-0549: Petition for a Special Law re: An Act Relative to Pension Benefits for Firefighter Leo J. Bracken.

    Feb 21, 2025

    ·Boston, MA
    Proposal
    Source

  • 2024-1082: Communication from Patrick Cornell, on behalf of Mayor Ed Gainey and the Board of the City of Pittsburgh Municipal Pension Fund, submitting an updated table of conversion factors for survivor benefits in accordance with Ordinance 11 of 2024.

    Oct 18, 2024

    ·Pittsburgh, PA
    Proposal
    Source

  • 2024-0397: Ordinance amending the Pittsburgh Code, Title One: Administrative: Fiscal, Article XI: Human Resources, Chapter 192: Pensions, Section 192.27 - Death Benefits, by allowing the Municipal Pension Fund to approve adjustments to the table of survivor benefit conversion rates as mortality rates change.

    Apr 19, 2024

    ·Pittsburgh, PA
    Proposal
    Source

  • CITY OF SYRACUSE, NEW YORK Financial Statements as of June 30, 2023

    Jun 30, 2023

    ·Syracuse, NY
    Budget

    The City of Syracuse, New York financial statements as of June 30, 2023 present a comprehensive audit report including government-wide and fund financial statements, along with management's discussion and analysis. The document contains detailed financial information organized across governmental funds, proprietary funds, fiduciary funds, and component units, with supplementary schedules covering special revenue funds, debt service, capital projects, pension liabilities, and other postemployment benefits. The statements are accompanied by an independent auditor's report and required supplementary information related to budgetary comparisons and federal awards.

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    budgetfinancial statementsauditpensionsfiscal year
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  • RS2023-2121: A resolution requesting the Metropolitan Employee Benefit Board reevaluate its decision to offer a Group Medicare Advantage plan to Metropolitan Government pensioners as their only option.

    Apr 11, 2023

    ·Nashville, TN
    Proposal
    Source

  • ANNUAL COMPREHENSIVE FINANCIAL REPORT YEAR ENDED JUNE 30, 2022

    Jun 30, 2022

    ·Columbia, SC
    Budget

    The City of West Columbia, South Carolina's Annual Comprehensive Financial Report for the fiscal year ended June 30, 2022 provides a complete accounting of the city's financial position, including government-wide and fund financial statements, management's discussion and analysis, and supplementary information on pension and other post-employment benefit (OPEB) liabilities. The report presents comparative financial data across multiple funds including the General Fund, Hospitality Tax Fund, and Water and Sewer Proprietary Fund, and includes independent auditor verification of the city's financial statements. The document demonstrates the city's financial reporting practices and received a Certificate of Achievement for Excellence in Financial Reporting.

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    financial reportingbudgetwater infrastructurepension liabilitiesmunicipal accounting
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  • ANNUAL COMPREHENSIVE FINANCIAL REPORT For the year ended December 31, 2021

    Dec 31, 2021

    ·Baton Rouge, LA
    Budget

    The Annual Comprehensive Financial Report covers the consolidated finances of the City of Baton Rouge and Parish of East Baton Rouge, Louisiana for the fiscal year ended December 31, 2021, and was prepared by the Finance Department under Director Linda Hunt. The report includes government-wide and fund financial statements, comprising governmental funds, proprietary funds, and fiduciary funds, along with statements for discretely presented component units. The document also contains required supplementary information including budget-to-actual comparisons for the General Fund, Library Board of Control Special Revenue Fund, and Grants Special Revenue Fund, as well as pension and other postemployment benefits (OPEB) liability schedules.

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  • 2021-1986: Ordinance amending the City Code at Title One: Administrative, Article XI: Human Resources, Chapter 192: Pensions, Section 192.01: Definitions, Section 192.20: Municipal Benefit Plan No. 2, Section 192.21: Establishment of Municipal Benefit Plan No. 2, Section 192.22: Membership, Section 192.23: Contributions by Members, Section 192.24: Contributions by the City, Section 192.26: Pension Allowance, and Section 192.27: Death Benefits, and adding a Section 192.22A: Membership in Municipal Benefit Plan No. 3, in order to remove the Social Security Offset for certain non-union members and to fund the removal of the offset. (Public Hearing held 11/18/21)

    Oct 4, 2021

    ·Pittsburgh, PA
    Proposal
    Source

  • Annual Comprehensive Financial Report For the Year Ended June 30, 2021

    Jun 30, 2021

    ·Worcester, MA
    Budget

    The Annual Comprehensive Financial Report for the City of Worcester, Massachusetts for the fiscal year ended June 30, 2021 presents the city's complete financial position, including government-wide financial statements, fund financial statements, and required supplementary information on pensions and other post-employment benefits (OPEB). The report was prepared by the Office of the City Auditor, Robert V. Stearns, CPA, and includes detailed exhibits covering the Statement of Net Position, Statement of Activities, Balance Sheets, and various fund statements across 226 pages. The document covers governmental funds, proprietary funds, fiduciary accounts, and supplementary schedules related to the Worcester Retirement System (WRS) and Massachusetts Teachers' Retirement System (MTRS) pension obligations.

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    annual budgetfinancial reportingpension obligationsretirement systemmunicipal finances
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  • RS2021-1017: A resolution approving the Benefit Board’s waiver of repayment of pension benefit overpayments for pensioners under section 3.08.230 of the Metropolitan Code.

    Jun 23, 2021

    ·Nashville, TN
    Proposal
    Source

  • BL2021-781: An ordinance amending Title 3 of the Metropolitan Code relative to medical care benefits for pensioners.

    May 28, 2021

    ·Nashville, TN
    Proposal
    Source

  • EAST NORRITON TOWNSHIP DECEMBER 31, 2018 BASIC FINANCIAL STATEMENTS

    Dec 31, 2018

    ·Norristown, PA
    Budget

    East Norriton Township's Basic Financial Statements for the year ended December 31, 2018, were audited by an independent auditor and issued on August 9, 2019. The document presents the Township's entity-wide and fund financial statements, including the Statement of Net Position, Statement of Activities, Balance Sheet for Governmental Funds, and budgetary comparison statements for the General Fund and other governmental funds. The financial statements include required supplementary information on pension liabilities and obligations for both the Police Pension Plan and Non-Uniformed Pension Plan, as well as schedules of employer contributions and other post-employment benefits (OPEB) liability and contributions. The statements were prepared in accordance with generally accepted accounting principles in the United States.

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  • LEBANON COMMUNITY LIBRARY 38-437-6 N.0595 GASB 68 Report Measurement Date of:

    Lebanon, PA
    Other

    This GASB 68 report provides accounting and financial reporting information for Lebanon Community Library's participation in the Pennsylvania Municipal Retirement System (PMRS), a defined benefit pension plan, as of December 31, 2023. Key findings show the library had a net pension asset of $297,327 (compared to $247,787 in 2022), total payroll of $277,378, and total pension expense of $21,429, representing -7.73% of payroll. The report includes detailed information on employee coverage, net pension liability calculations, deferred inflows and outflows, employer contributions, and actuarial assumptions and methods.

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  • City of Dearborn Public Hearing 2025–2026 Budget List of Documents Page(s) A.

    Dearborn, MI
    Budget

    The City of Dearborn held a public hearing on its proposed 2025–2026 budget as of May 1, 2025, presenting a balanced General Fund budget expected to contribute $230,689 to the fund balance reserve. The budget faces financial challenges including revenue growth falling short of expenditure inflation, state taxation limitations, and rising retirement and debt service obligations, with personnel and non-discretionary spending comprising 79% of general fund uses. Revenue is projected to increase $3.6 million (2.5%), primarily from property tax gains of $1.7 million and increased charges for services of $1.1 million, while expenditures increase $3.6 million (2.4%), largely due to $5.7 million in additional wages and benefits; budget priorities allocate 70% of subsidies to Public Safety, followed by Administrative (11%), Public Works & Facilities (9%), Parks & Recreation (8%), and Economic Development (2%).

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    budgetpublic safetypension obligationsproperty taxrevenue growth
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  • 2023 City of Bloomington, Indiana Annual Comprehensive Financial Report (ACFR)

    Bloomington, IN
    Budget

    The 2023 Annual Comprehensive Financial Report for the City of Bloomington, Indiana presents the city's audited financial statements for the year ended December 31, 2023, prepared by the Office of the Controller. The document includes government-wide financial statements, fund financial statements covering governmental, proprietary, and fiduciary funds, along with management discussion and analysis, notes to financial statements, and required supplementary information on budgets, pensions, and other postemployment benefits. The report provides a complete financial overview of the city's operations, assets, liabilities, revenues, and expenditures for the fiscal year 2023.

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  • CITY OF ST. PETERSBURG, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT

    St. Petersburg, FL
    Budget

    The City of St. Petersburg, Florida's Comprehensive Annual Financial Report for fiscal year 2017 (October 1, 2016 – September 30, 2017) presents the municipality's complete financial statements, including government-wide and fund-level financial data prepared by the Department of Finance. The report contains audited financial statements covering governmental, proprietary, and fiduciary funds, along with required supplementary information on pension plans and other post-employment benefits. The document received a Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting.

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    annual budgetfinancial statementspension planspost-employment benefits
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  • Tucsonaz

    Tucson, AZ
    Budget

    The City of Tucson's Annual Comprehensive Financial Report for the fiscal year ended June 30, 2021, presents comprehensive financial statements prepared by the Accounting Operations division of the Business Services Department. The report includes government-wide financial statements, fund financial statements for governmental, proprietary, and fiduciary funds, detailed notes covering accounting policies and significant financial matters including pension plans, debt obligations, and capital assets, along with required supplementary information on budgeted versus actual revenues and expenditures. The document received a Certificate of Achievement for Excellence in Financial Reporting and provides detailed disclosures on the city's financial position, including information on the Tucson Supplemental Retirement System, Public Safety Personnel Retirement System, and other post-employment benefits.

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  • TOWNSHIP OF DOYLESTOWN _____________________________ FINANCIAL STATEMENTS AND

    Doylestown, PA
    Budget

    The Township of Doylestown's financial statements for the year ended December 31, 2017, comprise government-wide and fund financial statements covering governmental, proprietary, and fiduciary activities, along with required supplementary information on budgetary comparisons and pension plan liabilities. The audit report covers the Township's financial position, revenues, expenditures, and changes in fund balances across multiple funds, including details on police and nonuniform pension plans and other post-employment benefits. The statements were prepared in accordance with generally accepted accounting principles in the United States of America and include management's responsibility for accurate financial presentation and related internal controls.

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    financial statementsbudgetpension liabilitiespublic fundsaudit report
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  • City of St. Petersburg, Florida Annual Comprehensive ...

    St. Petersburg, FL
    Budget

    The City of St. Petersburg, Florida's Annual Comprehensive Financial Report for fiscal year 2023 (October 1, 2022 – September 30, 2023) presents the city's complete financial statements, including government-wide financial statements, fund financial statements for governmental, proprietary, and fiduciary funds, and notes to the financial statements. The report includes required supplementary information on defined benefit pension plans and other post-employment benefits (OPEB), as well as combining statements for non-major governmental and enterprise funds. The document was prepared by the Department of Finance and received a GFOA Certificate of Achievement for Excellence in Financial Reporting.

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    annual budgetfinancial reportpension planspost-employment benefits
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  • CITY OF HARTFORD, CONNECTICUT COMPREHENSIVE ANNUAL FINANCIAL REPORT

    Hartford, CT
    Budget

    This Comprehensive Annual Financial Report covers Hartford, Connecticut's fiscal year ended June 30, 2018, and was prepared by the Department of Finance under Director Leigh Ann Ralls. The document contains government-wide and fund financial statements, including statements of net position, activities, revenues, expenditures, and cash flows, along with required supplementary information on pension and post-employment benefit liabilities. The report includes independent auditors' findings, management's discussion and analysis, and detailed notes to the financial statements across 219 pages.

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  • Annual Comprehensive Financial Report Building the Phoenix of Tomorrow

    Phoenix, AZ
    Budget

    This is the Seventy-Eighth Annual Comprehensive Financial Report for the City of Phoenix Employees' Retirement System, a component unit of the City of Phoenix, Arizona, covering fiscal years ended June 30, 2024 and 2023. The report presents financial statements, actuarial data, investment performance, and administrative information for the retirement system. The document includes an independent auditor's report, management's discussion and analysis, statements of fiduciary net position and changes in fiduciary net position, and schedules addressing net pension liability, employer contributions, investment returns, administrative expenses, and benefit provisions. The system received a Certificate of Achievement for Excellence in Financial Reporting and a Public Pension Standards Award for Funding and Administration.

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    pension fundingfinancial reportinginvestment performanceretirement systemactuarial analysis
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  • NEW JERSEY ECONOMIC DEVELOPMENT AUTHORITY

    Jersey City, NJ
    Budget

    The New Jersey Economic Development Authority presents audited financial statements for the years ended December 31, 2022 and 2021 as a component unit of the State of New Jersey. The statements comprise basic financial statements including statements of net position, revenues and expenses, cash flows, and fiduciary net position, along with required supplementary information covering net OPEB liability, OPEB contributions, employee benefit trust investment returns, and pension liabilities under the Public Employees' Retirement System. The independent auditors issued an unqualified opinion that the financial statements present fairly the Authority's financial position and changes in financial position in accordance with accounting principles generally accepted in the United States of America.

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