Fix financial irregularities once and for all

As we gear up to celebrate the change of season, some are doing their best to distance us from the current financial irregularities. John Samuelsen with his TBOU have started a campaign to audit the previous administration’s ‘petty cash, travel and credit card expenses for officers and other employees for the period from January 1, 2008 through and including December 31, 2009.’ as tactic to confuse the membership.

Clearly John Samuelsen’s idea is to minimize his financial irregularities with the previous administration in the aim of throwing off the membership off his back - it is a defensive ploy that almost everyone of us would use. Imagine if you were pulled by the police for going thru a red light, your initial defensive instincts is to allege ‘officer the blue car in front of me went thru the same red light, why did you stop me?’. The implication here is clear inequality of law enforcement, however you know what the police man’s answer would be ‘tell it to the judge’. 

Once John Samuelsen realized that he was in a financial irregularity quagmire instead of standing up to show a little pride in where TWU Local 100 actually stands he is resorting to a web of trickery. How many lines of which maybe subject to fierce debate over many years to come - it is also clear his intent is to sling mud and sully the reputation of those members of the previous administration. We can anticipate Samuelsen’s response to be ‘this is our history we should be able to learn something or two - we say this is not how we learn archeology or how to identify, catalog and preserve items ranging from the mummies. We believe in the principle of KISS (Keep It Simple Stupid) to help with this financial irregularities situation.

We here in why did you join the union say fix the financial irregularities once and for all, everyone knows about it however we did not expect John Samuelsen’s distraction campaign of looking back. But that is his faulty leadership trying to demoralize TWU Local 100 membership - there are many examples in our daily life that we can learn from. Maybe Samuelsen missed this example - in the face of overwhelming evidence that numerous US detainees were tortured during the Bush years, President Barack Obama famously said he wants to ‘look forward, not back.’ He prohibited the use of torture and cruelty in one of his first executive acts, and he has consistently resisted efforts to hold accountable those who under prior administration authorized mistreatment. We wish Samuelsen would have used or copied President Barack Obama’s principle of not looking back. In addition President Obama used the yardstick of what is the interest of the country. Clearly here Samuelsen did not adhere to those principles of not looking back or what is in the interest of TWU Local 100.  

The real issue remains of financial irregularities - spending membership dues carelessly in TWU Local 100. It is also clear from John Samuelsen’s looking back craftiness that no one is motivated to fix the problem - it is obvious the membership is tired of his shenanigans. There is no question that every level of the finances in TWU Local 100 have failed. In addition from now onward our finance practices needs to change they should never be grisly or murky. 

We here in why did you join the union want our members to be proud and be able to retort ‘our TWU Local 100 is not a corrupt union’. We have zero tolerance of financial irregularities - once and for all we challenge John Samuelsen to pledge zero tolerance in financial irregularities in order to inspire the membership to learn and be vibrant participants of the TWU Local 100. It is time for TWU Local 100 to recommit by being a clean union organization to gain that status we would need knowledge without larger purpose that is our intention. We urge that we develop a sense of urgency that will motivate the membership to commit deeply to exploration of what it means to be a union member, to have aspirations of enhancing TWU Local 100. We all want to be proud of TWU Local 100, but more than anything our membership deserves better. 

Growing financial irregularities

After learning about the financial irregularities we call on John Samuelsen with his TBOU leadership team asking not to exclude the membership in participating in the financial standard. It may or may not be the case that John Samuelsen has the right to bar the membership in setting the financial review, but it is not wise.

We here in why did you join the union believe John Samuelsen would want to engage the membership in his financial activities and give every member as much opportunity as possible to become aware of and get involved with the work of TWU Local 100 - especially concerning the financial well being.

It is not a good sign of his leadership to bar executive board members’ concerns about the financial irregularities. Samuelsen should address many of their concerns since it will only benefit TWU Local 100. On June 16, 1858, more than 1,000 Republican delegates met in the Springfield, Illinois, statehouse for the Republican State Convention. As Abraham Lincoln said to his Republican colleagues in the Hall of Representatives ‘A house divided against itself cannot stand’. 

It also goes against the grain especially given the questions of secrecy that have arisen with respect to the financial irregularities. We think barring executive board members’ concerns sends out the wrong message. Openness can only work to the advantage of the TWU Local 100 and enhancing its mission of protecting the membership.

We here in why did you join the union question the role of the TWU Local 100 in the hands of John Samuelsen? While he touts himself as being transparent he acts as if it is a private entity. We would like to remind him TWU Local 100 is a democratic organization -  his decision has an impact on the membership. Membership involvement is key to a successful TWU Local 100.

It is important all the issues related to the financial irregularities are addressed in order to move forward. He must keep the membership abreast of all the development and encourage full transparency. Opening more to the membership at large as well as the executive board members would be a great start. Transparency and inclusiveness are critical to any process especially when it concerns the membership dues and how they are spent.

Financial irregularities cloud hangs over TWU Local 100

What’s worse? Stealing candy from a school kid, or stealing a prom experience from a teen?

Should we as members of TWU Local 100 give a pass to John Samuelsen about the current financial irregularities? The obvious and reasonable answer is no because how the credit cards were used in a laissez-faire manner. Imagine if a principal of a high school may have done both of the above, by allowing the general school fund normally used for things like senior trips, graduations and yearbooks to be used for other things. What would an average parent do? What will a local politician do? What would a New York State Comptroller do? What would the Chancellor of the Department of Education do? What would New York City Comptroller Office do? What would the Mayor of New York City do and say?

Just imagine what would their reports say? We will try to give you a sample ‘Based on significant control weaknesses identified by this audit, we conclude that ... it is likely that student funds have been stolen or misused’ - that is just a reasonable summary any reasonable person would make.

Now you can imagine what that type of audit would do to a high school. It would create a commotion, throw the whole school in disruption and probably the principal will resign in light of the preliminary findings. In addition students would be worried if they would ever receive their caps and gowns, graduation T shirts and yearbooks. Parents would put the blame on the principal for misuse of funds and what it has caused in dampening the students senior year. You can imagine the newspaper headlines ‘no caps, no gowns for graduating seniors’ you can fill with your own imagination. Now just imagine if the audit was able to track down how much was spent, if it was unable to discover how much was collected by the school in the first place and there were neither invoices nor receipts documenting many of the expenses. 

In addition imagine that this school also had tens of thousands of dollars in unpaid bills. Lets assume that the wrong-doing of the administrators may have been news to the graduating seniors while the current principal claimed the previous principal dating back was doing the same thing. Based on that the current principal demands a free pass and probably he would have the Parent Teachers Association (PTA) backing him up - a reasonable parent would conclude that something is rotten at that high school.

Can you imagine the Department of Education with its chancellor sweeping it under the rug? Or the New York City Comptroller Office ignoring financial mismanagement or misappropriated funds? Now that is just a hypothesis - now if we look at our TWU Local 100 does that ring a bell? Do you get the picture - imagine also if John Samuelsen was principal of that high school would he remain as principal? That is the question, we bet you know the answer.

Up to politics

Union bosses must use the yardstick of protecting the membership’s interest - that is not an impossible objective. It should be the reason that motivates those union bosses to make TWU Local 100 better. However it seems like every day we’re discovering that they aren’t. Daily we hear of alleged corruption, financial irregularities, sins both venial and mortal, along with self-serving feuds in the union hall. Those are all a recipe for a crisis of faith even in the most one hundred percent of union devout.  

John Samuelsen as president of TWU Local 100 must object when the union bosses are not protecting the membership. So far we have not heard him do that yet. We here in why did you join the union believe union bosses offenses are crimes against our membership when taken in isolation. Those should have sent John Samuelsen running to the nearest podium to denounce in no uncertain terms this kind of unwarranted behavior. Taken in the aggregate one must ask exactly whom these union bosses are serving.

We also believe those union bosses who are congratulatory with high fives and back patting are neglecting the membership. That has caused so much damage to our membership and is a blatant betrayal of that trust.

We are saddened that those we elected to serve and protect the membership have decided not to stand with us and have put their interests ahead of the interests of the membership. However we are undeterred in our belief that our membership would be far better protected without the current elected irresponsible and reckless behavior - we look forward to a day when we can all be involved in our TWU Local 100.

The eventual demise of the current leadership from self-inflicted wounds is as certain as the advent of the electronic age. In the months ahead the truth about John Samuelsen and TBOU will be exposed, their wild meaningless claims will be uncovered and they will face the membership with their votes. Unwilling to acknowledge this as a grassroots effort.

With god on his side

John Samuelsen, the president of TWU Local 100 who represents over 38,150 New York City Transit Authority employees, has announced his certainty that god is in him in his communique of April 4, 2011. If he is, he has strange taste in autocrats. John Samuelsen’s communique was part of a campaign to overcome doubts placed in the minds of the members of TWU Local 100 by the accusations of corruption that have marked his time in office. Despite numerous financial irregularities John Samuelsen has not been found of any wrong doing. But if the Almighty is an ally of John Samuelsen, he’d better watch out - the closer you are to Samuelsen, it seems, the more likely you are to be ensnared in the web of wrong doing.

Israel Rivera former secretary treasurer of TWU Local 100 introduced John Samuelsen as ‘my brother’ and was then found guilty by the TWU Local 100 executive board for financial irregularities. Roxanne Rotger - former executive assistant to the TWU Local 100 president had the ability to procure the union credit card and is now ensnared in financial irregularities which may lead her in hot water.

God’s self-declared TWU Local 100 president spoke eloquently on placing the blame for his financial troubles on new stringent measures from TWU International auditors that don’t want him to accumulate power, rather than ‘$437,209 of the credit card charges that did not have "adequate support." -’ that he enjoyed with the membership dues. To add alleged insult to alleged injury the home where Samuelsen enjoyed those credit card charges is not where he says he lives. He pretends to live in the working-class district of Brooklyn but in reality he resides in a much tonier place.

Once he came to power he removed all of his predecessor’s pictures - especially the famous one of the NY Daily News when Roger Toussaint former president of TWU Local 100 stated that ‘Mayor Bloomberg should shut up’. That poster was motivational and inspirational to the TWU Local 100 members - the daring powers of the NYC Transit employee since its removal indicate the decline of that power.

A virtual hallelujah chorus surrounds John Samuelsen. Beside him stands everyone from his TBOU buddies, to political hacks. He speaks with passion, seemingly truly to believe in his own righteousness and probity to feel god within him - megalomania can do that to a person.

John Samuelsen may have worked to help his fellow co workers at one time, perhaps for many years. But now, even if he can’t see it John Samuelsen works only for his ego. It would seem, he has fallen into the same trap as President Richard Nixon - the belief that power justifies itself. ‘When the president does it, that means it’s not illegal’ Mr. Nixon said in 1977 mistaking himself for an omnipotent king. 

If John Samuelsen mistakes TWU Local 100 objective of protecting the membership along with the financial irregularities then so what? He is the president after all and everyone should be grateful.

Good friday

TA Surface operator division was denied their monthly regular membership meeting due to the chair of the division Willie Rivera taking a vacation. Clearly he demonstrated he is detached to the oath of office ‘...to perform faithfully all the duties assigned to me to the best of my ability...’ maybe in his view his vacation interest outweighed the division with its members interests.

Fellow co workers were looking forward toward the April 19, 2011 monthly regular membership meeting to discuss issues with their profound impact on us. First the arbitration decision concerning the hybrid schedule, second - payment whether the work will be considered a straight run or otherwise, third whether the membership will work their regular runs or otherwise, fourth the earning ability of the membership.

The good friday situation was not good, Willie Rivera taking the vacation and canceling the monthly regular membership meeting made the matter worse. It clearly reveals the implication that his vacation comes first and is above the membership interests and well being. Clearly that goes against the spirit of the above oath as an officer thus it is unfair to the membership.

We learn in many occasion and instances whether in athletics, politics and in our daily lives one must be honorable. However taking a vacation, canceling monthly regular membership meetings reveals the fiber of that person. We have seen how Howard Cosell peppers a fighter after losing in the boxing ring - however those fighters were honorable because they stood there and took the verbal lashing from Howard Cosell even when they are in physical pain. We have seen numerous sport teams after a loss where the players with their coaches address the media - they do not take a vacation.

If it is revealed later that maybe our TWU Local 100 president John Samuelsen authorized Willie Rivera to go on vacation and cancel the monthly regular membership meeting of the TA Surface operator division then it is never good news. If Samuelsen prefers individualism over the division then we would like to remind him that a division is above the individual. Clearly by making this autocratic decision it shows a disregard for the membership interests and well being which seriously compromises the membership.

Maybe Willie Rivera is out of touch with the membership with this cancellation of monthly regular membership meeting. Maybe his desire is to undermine membership voice we will never forget that especially when the good friday issue is pending.

Monthly regular membership meeting

Transport Workers Union of America, AFL-CIO constitution article XIV - Local Unions, section 6. Where reasonably possible, each Local Union shall hold monthly meetings.  By - Laws of the Transport Workers Union of Greater New York Local 100, AFL-CIO article XIII - Meetings (b) Each Section or Division shall meet at least once each month...

Clearly the constitution and the by laws points to a monthly regular meeting as a right to the membership’s wellbeing as granted in the above documents. However, we in the TA Surface operators division were denied our rightful monthly regular membership meeting on April 19, 2011 which was cancelled. That goes against the principles, the intentions of the TWU constitution and the Local by laws - it also reflects the operators division is unable to function if Willie Rivera is absent. We resent and abhor that notion - clearly Willie Rivera is above the TWU constitution and Local 100 bylaws. The breakdown in the chain of command that was demonstrated by this cancellation revealed the TA Surface operator division is a disgrace. There is no coherent and reasonable explanation why a monthly regular membership meeting would be cancelled.

Members of the TA Surface operator division showed up for their monthly regular membership meeting at the Y on 63 Street to find out that there was no one to conduct the monthly meeting. The membership felt the physical sense of treachery. There are 9 elected officers in the TA Surface operator division, they are Willie Rivera chair, Gibson 1st vice chair, Armando Serrano 2nd vice chair, David Smith 3rd vice chair, Marcia Phinn-Oliver recording secretary, Lloyd Archer member of executive board, Ron Carter member of executive board, Latonya Crisp-Sauray member of executive board, Brander J.L. White member of executive board. Then there are 7 depot chairs with their vice chairs and recording secretaries giving a total of 21 elected officers. Now if you add 9+21=30 that is a huge number - it is incomprehensible that out of those 30 elected officers there is no one available to be able to run a monthly regular membership meeting. Clearly our division suffered pain and the damage has been done.

TA Surface operator division revealed that those 30 officers are unable to chair a monthly regular membership meeting. That wont happen in other departments - TA Surface operator division should never be tied to Willie Rivera’s whims and wishes. If he has taken a vacation it does not mean that the membership should be denied their rightful monthly regular membership meeting. TA Surface operator division should be able to function without Willie Rivera we are not paralyzed - he does not hold the holy grail. Clearly Willie Rivera is unable to perform his duties, delegate or relegate (while we remember he & Scalafani belong to the JP ‘UFC’ - who signed a letter instructing our vice president to lay off his hands in running the division) in order to ensure the monthly membership meeting as stated in the bylaws.

We are also aware that the rent for the meeting hall was paid in full - clearly here is an example of corruption - membership dues thrown away what a waste. TWU Local 100 should follow the example of the NYC Department of Education policy for when a teacher is absent. In the case that a teacher is unable to come there is a substitute teacher that comes as a replacement so that the students are not left without a teacher. The same principle should have been followed for that meeting on April 19, 2011 - since Willie Rivera was unable to attend there should have been another person to cover the meeting. However since that was not the case we members were left on our own.

We here in why did you the union are jealous of our brethren in the Mabstoa who have cohesiveness in their department as well as how they conduct their affairs in the benefit of their membership rather than the individualism of the TA Surface. We salute Mabstoa who exemplify what the strength of a union should be. We have high regard and admiration - we in the TA Surface operator division would do our best to imitate that spirit and to transform the TA Surface department to a comparable level of Mabstoa.

Proof in the pudding

A little advice: If you want to earn a huge pay scale you better turn in your fruits to your constituents.

That is undoubtedly a lesson that everyone learns - the previous administration of TWU Local 100 under Roger Toussaint has delivered fruits to the benefit of the membership. There are many to be described there, even the last 3 percent raise will be delivered on May 2011. Anyway, if you judge or assess the previous administration, you see that they have been able to deliver fruits to the membership. This is an undeniable fact based on their performance - any reasonable person will conclude that they have earned their pay.

Now the onus is on John Samuelsen and the TBOU leadership. If they can ever deliver any fruits to the benefit of TWU Local 100 membership in the contract of 2012 then they deserve the lavishly awarded pay scale. Here is a forecast, John Samuelsen with his TBOU leadership team will not deliver any fruits to the benefit of TWU Local 100 membership, but rather hand over concessions.

It would appear that the so-called John Samuelsen and TBOU will deliver zero fruits in the 2012 contract. Thus we are not sure what good their claim that they have taken a pay cut is. Is that a signal to the membership of TWU Local 100 that we should expect a pay cut? However maybe they will come with another wild claim - we don't want to be uncharitable.

John Sameulsen with his TBOU team must deliver fruits to the benefit of the TWU Local 100 membership. Before he can run with his wild claims, nothing is believable until John Samuelsen with his TBOU delivers a comparable contract to that of Roger Toussaint, or forever he will be known a midget in performance. First we would like to know where is the property wild claim of 350 Schemerhorn Avenue - that was in the mass membership meeting on November 6, 2010. Now looking back we realize it was just a meaningless wild claim. Moving to a building on 1700 Broadway which is unfriendly towards the membership clearly reveals faulty leadership. Those alone warrant that John Samuelsen with his TBOU are not helping to better TWU Local 100 in any way. It is a ridiculous notion of Samuelsen’s lackeys that his administration be compared to the previous administration.

Clearly John Samuelsen’s performance - or lack thereof - stands in contrast to the work of the previous administration powerhouse of Roger Toussaint which is known for its performance prowess. In the performance race a reasonable conclusion can be made that the previous administration pummeled John Samuelsen’s. The current failed policies, 2010 layoffs, robber baron solidarity fund, and financial irregularities with their wild claims from John Samuelsen and TBOU is a remainder that TWU Local 100 is sinking down the drain. However through our vigilance we will prevail.

Corrupt union

Are we there yet? The union that comes to everyone’s mind when they hear the words ‘corrupt union’ is the International Brotherhood of Teamsters. For at least fifty to about sixty years this union was mired in corruption controlled by organized criminals who used its pension funds as banks for their casinos in Las Vegas. Even now it is not known whether the corrupt Jimmy Hoffa, who disappeared July 30, 1975, was either buried or missing. However he has been declared dead in absentia on July 30, 1982.

Do we in the TWU Local 100, with our financial irregularities, reach to that level of corruption - no one knows yet since the final report is pending from TWU International. However what we know is that there are financial irregularities - the numbers are mind boggling. Of all the personnel who have dipped their hands in the till, it appears almost all union bosses plus the employees from the street had the ability to enrich themselves with the membership dues.

Here no one else can be held responsible - it is John Samuelsen the current president of TWU Local 100 with his TBOU leadership team. The amounts vary which clearly reflects that there aren’t any financial safeguard policies. It only reveals that under his leadership there is a widespread mentality of - free for all - take what you want - take what you can carry - don't worry there is more membership dues to come.

It goes against the grain that the whole country is in an economic downturn except for John Samuelsen because he is spending the membership dues lavishly on incredible pay scales with his TBOU buddies that should have suffice their thirst. We demand from him that he releases all the names with the amount and figures of the union bosses with the staff who have been audited or who are currently being audited based on his claim that  ‘I was elected to bring greater transparency’. Now is the time to prove that rhetoric by deed and action as soon as possible. However do not hold your breath.

It appears chicanery is commonplace. It is surprising that he has to share this information with ‘other’ union leadership and not with the membership first - why - the principle on Wall Street is that a CEO of any organization answers to one share of a stock holder investor.  Every member holds one hundred percent of  TWU Local 100 with its financial well being. Therefore now is the time for John Samuelsen to answer with a coherent explanation to the membership. 

Deafening Absence

The TWU Local 100 - LM2 of 2010 is a perfect illustration of what is wrong with the current John Samuelsen administration. Members of TWU Local 100 rightfully feel disenfranchised that they don't even bother to show up to voice their opinions on the most important work related issues they could ever face. As we all know we have our monthly meetings which are all publicized than most. However many of those meetings do not meet the required quorum set on the by - laws of the TWU Local 100 thus they are cancelled. As a result we wonder why virtually no one comes to the monthly meetings. Surely we believe wherever the members of TWU Local 100 stand that the membership should care about their work place issues. 

Perhaps the TWU Local membership have wised up and are staying home because they don’t feel like wasting their time. Maybe the membership can no longer be duped by a system that asks them to weigh-in after the powers have already made their decision. Perhaps those union bosses have gotten the message that nobody cares what they think.

Maybe John Samuelsen can finally take credit for beating down the membership so thoroughly that it goes without saying that their ideas are no more than a tick box on a road toward a foregone conclusion. Maybe those union bosses have been successfully silenced out of fear that their current jobs and their desire to remain in the union hall in the future when their members are gone.

The union bosses behind the curtain have clearly made their choices however those in the cast with their TWU Local 100 costumes make a mockery of the equality. That may be another reason the members feel increases of heartburn on how their membership dues are utilized - it only poisons the membership’s attitudes. In the army a five star general of the army wears the same uniform as a new recruit with their head equally shaven however that is the army where they must hold their morale to high level. Therefore why are those union bosses in the TWU Local 100 not adhering to equality to boost the morale of the membership - do they bite the hand that feeds them?

The relative silence of the union bosses on the workplace issues shouldn't’ surprise anyone. The union bosses not embracing workplace issues is the reason the membership does not show up. If it wasn't clear that the TWU Local 100 doesn’t care then just frequent the monthly as an observer and put any doubts to rest. Attendees (regulars) are admonished by the union bosses (pseudo management) for ignoring their membership issues that  are affecting them at their workplace. Here and now is apparently not worthy of discussion.

Although it is tempting to call the TWU Local 100 bluff by staying home while decisions about our workplace are made in some distant room, it only gives John Samuelsen and the union bosses and anyone else who has a say another excuse to be dismissive. Now is the time to let John Samuelsen with his TBOU leadership team know, at the very least, that the whole membership is not duped.

Change we seek

When our TWU Local 100 president John Samuelsen released his communique on April 4, 2011 he was either missing the point completely or deliberately misleading those he purports to serve. But this is what he does best. He evokes one of the ten commandments ‘You shall not steal’ and ‘You shall not bear false witness against your neighbor’. Those have nothing to do with what the labor movement is about especially TWU Local 100. However in an attempt to appeal to our most base emotions and prejudices we say Bravo!

John Samuelsen has portrayed Israel Rivera with a negative brush in the name of finance irregularities. What he fails to recognize is that he too was in charge of the treasury when there was no one in place during the period after the removal of Israel Rivera till the appointment of Earl M Phillips. It is John Samuelsen’s sole responsibility no one else.

Finance is a two way street. It is not only the undeniable right of every member of TWU Local 100 to review them but it is also the absolute right of those who find this communique offensive and damaging to TWU Local 100. We have no ability, no authority, nor the desire to see a government entity coming to clean the mess created by him. In fact quite the contrary if a governmental entity attempted to do so, we would be the first to take up arms in his defense, but that is not the issue here.

The financial irregularities were born by John Samuelsen and his administration. They used finance as their political tool of some very entrenched interests and they have behaved as such with brutal efficiency. But first and foremost it is one man’s crusade to spread fear and sow division, suspicion and hate. Among the principles that are as defining as a part of the Americans right to a free speech, is the right of self defense. 

Since John Samuelsen’s becoming the president of TWU Local 100 he has not moved TWU Local 100 forward or promoted it in a manner that the membership would benefit but rather he has enjoyed the fruits of the previous administration. Now instead of looking for ways to create new fruits for the membership he is trading on that reputation of the previous administration to destroy those fruits. He is cashing in the goodwill, support and the votes of the membership betraying the interests he purported to represent. It appears we are moving backward to the way it was back then when those robber barons didn’t like unions.

We promote the idea that every member review the TWU Local 100 LM2 of 2010 so they can judge for themselves if their membership dues are rightfully used. Not to score political points or otherwise but to defend our TWU Local 100 - it may take the remainder of his term but ultimately we will succeed in bringing about the positive change in TWU Local 100 that we all seek.

Financial irregularities

John Samuelsen’s communique on April 4, 2011 of Israel Rivera was an excellent job of character assassination as well as humiliation of Mr. Rivera with the intention of silencing him. We wonder why? We remember the good days when Israel Rivera introduced John Samuelsen as ‘my brother’, so what went wrong?

The first and most obvious answer is that John Samuelsen attempts to boost his popularity - while that may motivate him to use the scope of that character assassination contained in his communique of April 4, 2011, he has a second even more pressing (to him) reason.

In his warped viewpoint he believes he is doing what he must to ‘save’ our TWU Local 100 from itself. Save it from those ‘others’ - the enemies among us whose motives are evil. His ‘insight’ gives him the ability to know just who among us is malevolent, insidious, nefarious and downright dishonest. Only he has the virtue and wisdom to show us the way and we must turn to him to tell us what to do. Why else would he use terms like ‘I’ ‘want’ ‘wanted’? Clearly he does not accept those with differing viewpoints. 

Can you imagine in any organization or New York City departments where nobody speaks out against an unwanted issue? Or an education meeting during which nobody slams the mayor? Lively debate is the corner stone of democracy, beginning in TWU Local 100. That said this is an interesting moment particularly at a time when the country is trying to defuse itself from heightened and arguably dangerous levels of partisanship and incivility toward those holding differing views.

Honest debate in TWU Local 100 and ideas have never been his goal. Nor does he look to move our TWU Local 100 forward for the benefit of all except for ‘I’. Rather he seeks character assassination and disagreement in order to create distrust among us. As long as the ‘others’ exist, we remain a divided TWU Local 100. A divided TWU Local 100 is what he wants because a divided TWU Local 100 will wait the ‘wisdom’ emanating from the savior John Samuelsen.

We do not shy away from issues. We are direct and transparent. We engage the ‘messy’ union bosses head on, we generate controversy. In doing so we provoke thoughtfulness. In doing so we earn our distinction as distinctive member of TWU Local 100.

April 4, 2011

Dear Local 100 Members:

Immediately following the Executive Board's removal of Israel Rivera, Jr. as Secretary-Treasurer of TWU Local 100, I invited the TWU International to contract an auditor to review our Local's financial records for the first 10 months of 2010. I did this for three reasons. First, I wanted to determine the extent of the damage done by Mr. Rivera during his tenure as Secretary Treasurer. Second, I wanted a thorough investigation about Mr. Rivera’s allegations about the fi- nancial practices of my office. Finally, I wanted workable recommendations to strengthen the Local's financial report- ing practices and increase transparency. The International's auditors have just issued an "Interim Report" and while the results are not final, I want to make sure that every member knows what we have learned so far.

First, the Interim Report shows there were financial losses due to Mr. Rivera's misconduct and that he may have acted to try to cover them up. It fully describes former Treasurer Rivera's misuse of Union funds to purchase a car. It states that the Union suffered a $17,307 loss when Rivera engaged in this transaction, which “Mr. Samuelsen had [not] authorized....” The Interim Report also states: "Apparently, in order to conceal the loss of $17,307, the Retail Install- ment Contract GMAC Flexible Finance Plan acknowledged a trade-in allowance of $38,307 for the 2009 Lincoln as a down payment but simultaneously inflated the cash price of [the] 2011 Jeep from $39,113 to $56,420. The result was the same: a loss to the Local of $17,307."

I want to assure you that we will be reporting this loss to the Union's insurance carrier and working diligently to re- cover damages to our Local.

Second, the Interim Report shows that Mr. Rivera’s allegations of financial improprieties in my office were false. For example, contrary to Mr. Rivera's allegation that I diverted funds from Local 100’s Haiti Relief Fund, every penny was accounted for and the money was spent for Haitian relief purposes.

Third, the Interim Report reveals a number of problems with Local 100's internal financial controls and procedures. Specifically, the Interim Report shows that during 2010, the Local incurred $437,209 in credit card charges for a wide variety of necessary expenditures, including newspaper ads, auto maintenance and repairs, airline travel and hotel expenses, food for and staging of cultural events, rallies, and other expenses. The auditors, using a more stringent stan- dard of itemization than had been the practice in the Local, say that $262,849 of the credit card charges did not have "adequate support." Why is that? The auditors believe that the union should have more than just the credit card receipt in its records. They have suggested that we should be submitting an itemized receipt as well. The International's audi- tors also believe this level of detail to be a financial reporting “best practice” and we agree. Effective immediately, I have asked our Secretary-Treasurer to use this new, more rigorous standard for credit card receipts.

The Interim Report also shows instances where the Union's credit card was used for personal purchases and the Union was fully reimbursed for such charges. For example, I want you to know that I had a single inadvertent personal charge of $158.88 in July 2010. I immediately notified the union hall about the issue and quickly repaid the expense. The report also shows that on two occasions the Union paid for parking tickets issued to the Union car I drive. I have reimbursed the Union $93 for these tickets. I also reimbursed the Union $45 for a taxi receipt that was mistakenly sub- mitted to petty cash. Recording Secretary Benita Johnson reimbursed the Union for personal expenses amounting to $361.78 and Roxanne Rotger, Executive Assistant to the Local 100 President, repaid the Local $8,473.54 for personal charges.-2-

In addition, the Interim Report found that in 2010, the Union approved $17,644 in petty cash expenditures. These petty cash disbursements were issued to individuals for a variety of reasons, including business travel, parking lot fees and tolls. The Secretary-Treasurer’s office did not have adequate receipts covering $2,653 of these disbursements. Our new Secre- tary-Treasurer, Earl Phillips, is sending letters asking those who received the disbursements to either provide an adequate receipt or repay those monies to the Union. Unfortunately, the Local has never had a written petty cash policy in place that would have prevented this problem. I have further directed the Secretary-Treasurer to immediately begin drafting a petty cash policy, to make sure that that policy follows financial reporting best practices, and to implement it immediately.

The report shows that Vernon Thorpe, the Director of our Political Action Committee, used a Union credit card for necessary expenses, such as feeding volunteer members and retirees working telephone banks to get out the vote on Elec- tion Day. The auditors believe that these funds should have been paid directly out of the Local's Political Action Fund. I have asked that our finance team work to clearly define which activities fall under the financial umbrella of our Political Action Fund and which do not.

Also, there are a few instances where a personal charge by union officers or staff, such as a movie rental, was included in an otherwise properly covered hotel bill. These matters are being investigated by Secretary-Treasurer Phillips to make sure that the Union is reimbursed where it is appropriate.

Finally, using the information presented the auditor’s Interim Report, the Local 100 LM2 (the Union’s annual financial report filed with the Federal Government) refers to "loans" being made to me and others. These “loans” are actually cash advances for legitimate business travel on behalf of the Union. Under the Department of Labor’s rules an unused cash advance for business travel is considered a “loan” if it is not returned within 30 days. I have shared this information with other Union leadership and have asked our finance team to emphasize this rule. Nevertheless, I do want to make two things clear: I did not borrow money from the Union and I always returned all unused advances.

The inadequate financial control practices and procedures detailed above were carried over from the former administra- tion of the Local, and have been the norm at Local 100 for almost a decade. While some might use this as an excuse, I don’t. I was elected to bring greater transparency, fairness and openness to Local 100 and that begins with the Union’s finances. I promise you that along with our new Secretary-Treasurer Earl Phillips, and the other officers, I will see to it that the reforms outlined above are implemented immediately and that we are never again confronted with similar circum- stances.

The International's auditors expect to issue a "Final Report" in a few weeks. I will share that final report with you as well as any formal response that we may have to the report’s findings. In the meantime, I am establishing a working group from within the Union's Executive Committee to review the changes deemed necessary to bring Local 100 into full com- pliance with best financial practices. If you wish to review the Union's LM2, it has been posted on the Local’s website. We will post the International's Interim Report on the website as soon as the International grants us permission to do so.

Sincerely and fraternally,

John Samuelsen

Angel Giboyeaux

A lapdog is a dog that is small enough to be held in the arms or lie comfortably on a person's lap. Lapdogs are not a specific breed, but a generic term for a type of dog of small size and friendly disposition. Lapdogs historically were kept in many societies around the world by individuals with leisure time, as docile companion animals with no working function. 

Angel Giboyeaux is a known lap dog for recording secretary Ms. Benita Johnson first we would like to know which kind of breed - whether Affenpinscher, pomerian, pug, King Charles Spaniel, Shih Tzu, Maltese or maybe Havanese. We despise those lap dogs due to the fact that they have no working function. Why should the membership dues be used to pay a hefty salary to Angel Giboyeaux so he can be a lap dog to the comfort of madame recording secretary? The membership did not sign on for that.

We here in why did you join the union prefer the following dogs due to their usefulness and practicality - English Shepherd which is a highly intelligent, practical all-around farm dog, a working Terrier which is a fox hunter or the Saluki which is a sighthound used to hunt quarry such as gazelles.

Now if you combine the salaries of the two, Angel Giboyeaux and Benita Johnson 112,123+118,062=$230,185 that is a whopping quarter a million a year for two who do not benefit the membership. We would like to know what Angel Giboyeaux does - what  his job is, what he has done - the membership should not be forced to fork over a quarter million.

How did things get so bad? We have failed leadership running our TWU Local 100 under John Samuelsen who has facilitated and installed these two unqualified nincompoops. The membership has declined and their benefits are threatened. Those two could not shine Ms. Darlene Lawson or even Andreeva Pinder’s shoes. No one is fooled anymore by their wild claims which now are considered meaningless.

It is obvious that Angel Giboyeaux has limited skills as many have assessed him so why is the membership forced to accept that? This underperforming empty suit and Ms. Benita Johnson have nothing to offer the membership - TWU Local 100 membership deserves better. The time for mindless cheerleading is over. It is time for everyone to put their shoulder to the wheel and work to fix our TWU Local 100.

TWU Local 100 - LM2 2010

Item 12 asks if during the reporting period of the labor organization had an audit or review of its books and records by an outside accountant or by a parent body auditor/representative? You find the answer is by affirmation. John Samuelsen’s explanation on the communique of April 4, 2011 shows he used the old chestnut trick of portraying that he has washed hands over the finances - when things do not work out that the problem lies elsewhere. The question is whether the previous administration or Israel Rivera, they had inadequate financial controls, establishing the working group? We do not agree with that rather we hold Samuelsen accountable due to the simple fact that after the removal of Israel Rivera there was a gap of period with no secretary treasurer until Earl M Phillips was appointed. In fact John Samuelsen wore more than one hat - we would like to determine the extent of the damage done during this gap period too as we know John Samuelsen is not an angel but rather a human who is susceptible to committing mistakes.

Bernard Madoff’s numbers did not add up in any way, it was mathematically impossible. Bernard Madoff had wonderful outside accountant’s and auditors who rubber stamped the cooked up numbers. As we know now those average investors lost except for a few. We are also aware that when the government was informed since early 1999 that it was mathematically impossible to achieve the gains Madoff claimed to deliver, no one in the government would listen about Madoff’s fraud.

We members of TWU Local 100 will be cautious of those outside accountants, and parent body auditors - we do not want to lose like Bernard Madoff investors lost their life savings as well as homes and are now facing bankruptcy. TWU Local 100 - LM2 2010 numbers do not add up to tell a straight story but rather contains fuzzy math. We will never accept math for dummies which is being peddled here in TWU Local 100 for LM2 of 2010.

Fixed Assets

The TWU Local 100 - LM2 Labor Organization Annual Report for 2010 on statement A - Assets and liabilities line 27 indicates on column A that at the start of the period the fixed assets amount was $230,198 then on column B at the end of the reporting period the fixed assets jumped to an amazing amount of $673,039. A difference of $448,841 which is almost half a million - it also informs you to review schedule 6.

However when you review schedule 6 - Fixed Assets you notice the numbers do not add up to make that difference - on line 5 you are told there are automobiles and other vehicles that are lumped to $505,752. If you follow the instructions of LM2 ‘Report details of all fixed assets, such as land, buildings, automobiles and other vehicles, and office furniture and equipment owned by the labor organization at the end of the reporting period.’ we are aware the automobiles at the possession of TWU Local 100 are leased from their respective companies which are on schedule 9 at a whopping $339,391. So how can you claim you own them instead of leasing as per LM2 instructions? For $505,752 we can get 25 Ford Fusions at $20,000 each - for comparison the TWU Local 100 - LM2 for 2009 on schedule 6 of fixed assets line 5 automobiles and other vehicles the cost on column A was $73,038. That reveals since John Samuelsen took office he acquired more automobiles than the preceding administration. 505752-73038=432714 what a difference of almost half a million which is unsupported by facts which is the number you find in schedule 4 under automobiles.  It’s amazing that those leased vehicles value belong to the bank not TWU Local 100. 

The more you review schedule 6 - Fixed Assets the more that the numbers do not tell a straight story - as we know numbers do not lie. Then on line 6 you are told that there is office furniture and equipment, on column B you are given a cost or other basis at $1,185,636, then on column C total depreciation or amount expensed at $912,849, then on column D you are given book value at $272,788 - almost a significant depreciation value of 77 percent. Now if you review the special tax law provisions intended to help stimulate the economy, businesses are now entitled to take an additional first-year depreciation deduction equal to 30 percent of the value of certain types of qualified property before calculating their normal depreciation deductions. Usually the office furniture and fixtures depreciation cycle is for 7 year property as the table indicated starting at 14.29 percent depreciation. Then gradually going down till the end of the 7th year the deduction is at 4.46 percent and at the eighth year those office furniture do not qualify for depreciation deduction. The question is how the depreciation value exceeded the recommended value of the IRS guideline of 30 percent? Maybe this is a vapor law of depreciation deduction rate at TWU Local 100. In addition if the same office furniture and equipment were claimed as a depreciation deduction in prior years at TWU Local 100 - LM2 of 2009, if you add those two depreciation values of the two years (2009+2010) they exceed their cost - the numbers do not add up - 795875+912849=1,708,724 clearly this depreciation exceeds the cost of $1,185,636 the difference is $523,088 which is another half million.

Secondly those $10 folding tables, $5 folding chairs, desks, phones, computers, copiers, faxes and worn out dilapidated sofas do not add up to $1,185,636. In addition they do not depreciate at the rate of 77 percent, the numbers do not lie - people do.  Therefore those people will have to answer questions from the proper authorities hence New York District Attorney. 

Samuelsen circus

The TWU Local 100 - LM2 of 2010 (as part of the Labor-Management Reporting and Disclosure Act, unions are required to provide financial information to the Department of Labor on an annual basis. The form the unions use is called an LM-2 (and LM-3 for smaller unions) and is public information available from the Labor Management Services Administration) gives a window into pay scales of the employees.

What we found is troubling for example Roxanne Rotger made 99K and is an executive assistant - if you compare the salaries of the executive assistants across the USA you find their pay scale is $46,205. Then there is Angel Giboyeaux who made $112,123 and  is a vice president (unclear if he has ever been a steward). If you compare his salary to that of the New York State Senator who earns $79,500 per annum you realize something is wrong (he is known as a lap dog of a recording secretary). Steve Downs made $91,065 and is a division chair (fancy name for steward) if you compare the salaries across USA - for Registered Nurse (RN) which is noble job you find their pay scale is $55,308.

There are many examples that we can point to however that is not our interest. You can review LM2 at your own leisure however it portrays TWU Local 100 is a troubled cancer ridden organization with varying disjointed pay scales that raises a huge red flag of nepotism and cronyism. There is no reasonable or coherent explanation as to why Kevin Harrington deserves $101,780 yearly salary the pay scale for New York State Assemblyman is $79,500 annually. Harrington is just a simple steward with an inflated ego and self importance who believes the world revolves around him - we do not believe that he is capable to work full time and then some or even that he can scratch 60 or 70 hours per week. If that is true that Kevin Harrington can put in such an extraordinary amount of time then he works a demanding schedule. We find it impossible that he can find the time to make that exorbitant amount of money - and what exactly did he do to ‘earn’ such a significant sum? Don't bother speculating, we are going to tell you this situation stinks to high heaven! It reeks of corruption.

The pay scale clearly reveals our union bosses at TWU Local 100 are just enriching themselves at the expense of the membership which is not acceptable. In simplistic term that is corruption.

The pay scale of all the TWU Local 100 whether employees or union bosses should reflect the pay scales of that for the office of personnel management of the federal government. Not to Samuelsen’s whims and desires clearly he is unable - we are able to lead a blue ribbon compensation committee to correct this unacceptable intolerable circus as soon as possible. It is obvious the executive board members who are buddies of John Samuelsen see no wrong since they are apart of the problem. We for one can hardly wait until New York District Attorney Cyrus R. Vance, Jr starts to clean up this dysfunctional, corrupt TWU Local 100. TWU Local 100 needs clean hands. 

Bravo SEIU

We applaud Service Employees International Union (SEIU) for holding staff to the highest ethical standards. We are very happy that Bruce Raynor chairman of the board of labor-owned Amalgamated Bank resigned for failing to properly account for $2,300 in spending on meals. SEIU has a proper executive board who are protecting their membership interests however we in the TWU Local 100 have an executive board filled by president John Samuelsen’s buddies who see no wrong doing by him. Also defying the old idiom ‘nobody wins ‘em all’ by utilizing the membership dues as his personal piggy bank.

The other aspect of it is the members of the executive board moral compasses are defunct, instead of looking out for what is in the best interest of the membership they  look for what is in the best interest of John Samuelsen. At least we know SEIU as a labor organization is striving to be clean thus we here in why did you join the union believe TWU Local 100 should imitate SEIU in this matter with such a manner. However do not hold your breath fellow co workers every book has its last page - the membership  already have Samuelsen fatigue which is s good sign that we will alter course.

Now lets discuss fibbing in TWU Local 100. Our president John Samuelsen helped himself with $1,297 and he gave an unsatisfactory explanation by trying to minimize it as misuse of credit cards with claims of prior decade culture of illegal activities that his should be overlooked. We do not agree with him. Clearly in this instance he did not take into account what is in the best interest of the membership. If you believe he has no personal credit cards only the union credit card then we have a bridge for sale in crooklyn.

Benita Johnson our recording secretary helped herself with $669 and the same questions applies to her - does she have her own personal credit cards? If the answer is yes then why didn’t she use them? The most egregious offense is that she did not offer any explanation or contrition - you wonder when she lost her moral compass? Clearly remorse is not a word that has crosses her mind. She reminds us of scandal-scarred State Senator Pedro Espada Jr. 

This one takes the cake Roxanne Rotger a secretary took the most money $8,474. Now you wonder how come a secretary gets a union credit card? This is an unheard practice in any organization. First on what basis did she have access to the union credit card, second is how did she rake in such huge figures and third is how no one was able to detect that? Even though she has been suspended the question remains does this fibbing rise to criminal activity? We believe so - let the proper authority in the New York District Attorney office make their findings (we believe taking membership dues money is a crime when caught then convert it to a personal loan is also a crime at minimum it is fraud with the intent to conceal which is a liberal interpretation). However there is more to the story.

No one else except those above three have sullied our TWU Local 100. We also know they have no moral courage to step down as Bruce Raynor chairman of the board of labor-owned Amalgamated Bank did. Now we are in uncharted territory pending the final report from the TWU International - at least we know the TWU International is not packed with Samuelsen buddies as our executive board is. As a result we believe they will make a right call.

Disappointed

We are disappointed that our TWU Local 100 is in financial accounting difficulties as indicated by the interim report from the TWU International our parent organization. The numbers indicated in the report are alarming while the explanation provided by our TWU Local 100 president John Samuelsen of ‘say that $262,849 of the credit card charges did not have "adequate support"’ is not satisfactory.

We here in why did you join the union agree with that point of view of TWU International and say that is not a stringent standard of itemization. We believe that is the appropriate way. Here there are questions that jump at you, first whether that practice was accepted by the current secretary treasurer? Second imagine if anyone handed over non itemized receipt while the content of that purchase was not related to TWU Local 100 but rather personal? If it is a common sense procedure which we believe was used then we do not agree with Samuelsen’s view as it is ‘this new, more rigorous standard for credit card receipts’. 

It is also disturbing that the most serious egregious misuse of the credit cards were committed by the following three. One John Samuelsen president of the Local 100 (made over $150K), two Benita Johnson recording secretary (made over $118K) and the third Roxanne Rotger executive assistant (made over 99K - fancy name for a secretary). Samuelsen’s explanation is not satisfactory and is an insult to our intelligence. You are taught of the ten commandments where there are certain lines which are drawn and no one will cross them if they are moral and ethical. Those above 3 by crossing that line reveal a lot about their moral fiber - their moral compasses have lost their bearings. It is shameful that the other two Benita Johnson & Roxanne Rotger did not offer any explanation of why they misused the credit cards - what a brazen cowardly act of misuse of the membership dues. It is obvious that they feel they are above the membership that they have no one to answer to - we demand from those two to come with an explanation of why they misused the credit cards? They should seek redemption from the membership for their actions. Clearly the chivalry days are over, we will never absolve them of this cowardly act of helping themselves with membership dues. We are also aware the executive board will never act on this matter because the board is packed by Samuelsen chums who praise Samuelsen, who do not see anything wrong while TWU Local 100 may end up in receivership.

Those three above should surrender those credit cards back to the TWU Local 100. An average citizen has 8 personal credit cards as per census bureau so those three can use their own personal cards then get reimbursed properly if the charges are related to the TWU Local 100.

You are lucky you have a job

How many times have the management said that to you or to your fellow co worker? We here in why did you join the union will teach you how to respond to them - ‘without a blue collar there is no white collar’. Do not worry about the management discomfort as long as they are the instigators.

Who disrespects us? Who wants to squeeze every ounce of our energy in the name of the job? Who wants us to speed up? Who bends the safety rules? Who gives us faulty equipment?  Who does not look at us as an equal? Clearly the answers is obvious - employer and management. If the management is treating a fellow co worker in those above manners then defend your fellow co worker. 

If you keep things in perspective you will realize that its the management that makes trouble while workers are just trying to do their jobs. There are many examples in society where the employer and the management cause harm i.e. by dumping toxic waste into rivers. Letting you work in a workplace laced with asbestos, cutting corners in not maintaining equipment (for the sake of not cutting into the huge profit). 

Lets not get carried away on a tangent, lets narrow the scope. Lets come back to management disrespect - as long as they are the instigator we here in why did you join the union want you to be the hero, brave and courageous. Use this principle as a guide - if you do not like it do not accept it. Remember Rosa Parks when she refused to obey the bus driver’s order that she give up her seat to make room for a white passenger she did not accept it. Also when nurses refuse to accept unsafe assignments management was forced to hire more nurses.

Remember if you have any difficulties with anyone in your workplace seek out the union bosses. If you are not satisfied or you get the run around from those bosses then we if elected will turn that around. We will respond to calls, text messages and emails - we hope to leave you satisfied and your problem addressed or solved.

Numbers

We believe almost all of you are aware that the New York State Court of Appeals has denied the MTA motion to appeal of our third year wage raise (2011: 3 percent effective January 16, 2011). In addition to the non wage employee health contribution (effective August 15, 2009, the employees health contribution shall be reduced to 1.5 percent of wages, calculated based upon a maximum of 40 hours per week times the base hourly rate) what will that translate to.

If history is a predictor for the future especially when dealing with our employer regarding our earnings then our employer the MTA under Jay H Walder has stagnated - when the whole world has moved to a much faster pace with new technologies that become obsolete in less than a week. Especially the turnaround time concerning employee renumeration - is it due to unfair labor practice? We say yes.

Lets discuss the 3 percent increase effective January 16, 2011 which is based on hourly rates of pay rather than yearly (as some have thought) - now lets do simple math we will use round figures to make it easier.

Example 1 - if the hourly pay is $25x0.03 (3%)= 0.75 cents increase  

Example 2 - if the hourly pay is $30 x0.03 (3%)=0.90 cents increase

and so forth as you can note the range of raise may be between 75 > 90 cents in those examples.

Now lets review how many hours from January 16, 2011 till now. 

First lets get the date difference from Jan 16, 2011 to Apr 4, 2011 the total number of days between Sunday, January 16th, 2011 and Monday, April 4th, 2011 is 78 days. This is equal to exactly 2 months and 19 days. 

Now we have to convert the days to weeks 78*7=11.14 weeks. Lets also assume based on 40 hours a week - thus hours times weeks and the numbers will be as follows. 40x11.14=445.71 hours 

Now lets bring the examples of the increase figures above and multiply them to the hours - as you remember in example 1 we came with increase of cents 0.75x445.71=$334.28 

The second example we have increase of cents 0.90x445.71=$401.13 

As you can note the range of the increase may be between $334 > $401 based on those above examples.

Lets discuss health contribution which was reduced to 1.5 percent on August 15, 2009 - currently the contribution is based on 1.57 percent, so the difference is 0.07 percent. Even if it appears minuscule lets get the date difference from the total number of days between Saturday, August 15th, 2009 and Monday, April 4th, 2011 which is 597 days. This is equal to exactly 1 year, 7 months, and 20 days. 

Now it is easier since we have to convert days to weeks 597*7 = 85.28 Weeks. In this example we are going to use 40 hours and 50 hours based on hourly pay of $25 > $30 of the above examples. 

Example 1: For 40 hours - 25x40=$1000x1.57%=$15.70 deduction (25x40=$1000x1.5%=$15) the difference being is 70 cents - 0.70x85.28=$59.69  

Example 2: For 50 hours - 30x50=$1500x1.57%=$23.55 (now on this example we have to be careful due to the fact that there are two issues. First is the difference then the 10 hours above the capped contribution of 40 hours. The numbers will be as follows) 30x40=1200x1.5%=18 now we have to deduct 23.55-18=5.55 the difference is $5.55 - 5.55x85.28=$473.30 

As you can note the range of the health deduction based on 1.5 percent may be between $56 > $473 based on those above examples.

Taxes - this is a tough one - whether there will be social security and medicare deduction. The Social Security tax was 6.2 percent of your total pay until you reach an annual income threshold. However, in 2011 the rate was reduced to 4.2 percent as part of efforts to stimulate the economy. The income threshold for that year was $106,800, but it is adjusted yearly. The percentage rate for the Medicare tax is 1.45 percent. 

Then there is federal income tax - the percentage of federal income tax deducted from your paycheck rises as your taxable income increases. As of 2011, the first $40 per week was not taxed. Federal income tax was 10 percent of your weekly taxable income from $40 to $204. From $204 to $704 per week, the percentage was 15 percent. The percentage tax rises in each successive tax bracket until it reaches a maximum. In 2011, the maximum tax percentage was 35 percent for all taxable income in excess of $7,332 per week. Then there are state and city taxes which will be too much to go into detail.

Take home pay should look like this 

                                             low        high  

3 percent  increase                    $334        $401

1.5 health deduction refund           $56         $473

Gross total                                $390       $873

minus taxes - disclaimer to my fellow co workers those figures are for illustration only.