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Office of the New York State Comptroller’s Seal

NYS Comptroller

Thomas P. DiNapoli

Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan

For ERS Tier 3, 4, 5 and 6 Members

(Article 14B: Sections 551, 552 and 553)

Limitations

  • 1
  • 2
Tiers 3, 4 and 5

If the earnings in any year included in the FAS period exceed the average of the previous two years by more than 10 percent, the amount in excess of 10 percent is excluded from the computation of your FAS.

Tier 6

If the earnings in any year included in the FAS period exceed the average of the previous four years by more than 10 percent, the amount in excess of 10 percent is excluded from the computation of your FAS. The following payments are also excluded:

  • Lump sum vacation pay;
  • Earnings reported from more than two separate employers; and
  • Any payments that cause your earnings to exceed the Governor’s salary (currently, $179,000 annually).