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Office of the New York State Comptroller’s Seal

NYS Comptroller

Thomas P. DiNapoli

Reporting Elected and Appointed Officials

About the Standard Work Day and Reporting Resolution

  1. When does the governing board adopt a Standard Work Day and Reporting Resolution for Elected and Appointed Officials (RS2417-A) (Resolution)?
  2. What is the time limit for filing a Resolution with the Office of the State Comptroller?
  3. Where does the secretary or clerk post the Resolution?
  4. How do I file the Resolution?
  5. The elected members of the board of supervisors in our county receive compensation from us, but they get paid by the respective towns in the county, as well. Do these officials have to prepare and submit an ROA for the county and another ROA for the town? Would both the county and town have to pass Resolutions and submit separate forms?
  6. For elected or appointed officials who are paid per diem (per call, case, meeting, etc.), how do you determine the number of days per month to record in the Days/Month (Based on Record of Activities) column of the Resolution and how are they reported on the monthly report submitted to NYSLRS?
 
  1. When does the governing board adopt a Standard Work Day and Reporting Resolution for Elected and Appointed Officials (RS2417-A) (Resolution)?

    The Resolution must be adopted at the first regular meeting held after a Record of Activities (ROA) has been submitted. In the event an official has not completed, signed and submitted an ROA, a Resolution must still be adopted within 180 days of an official taking a new or subsequent term of office. The secretary or clerk of the governing board must publicly post the Resolution for at least 30 days after adoption. The publically posted resolution must not reveal the officials’ Social Security number or retirement registration number.

  2. What is the time limit for filing a Resolution with the Office of the State Comptroller?

    The secretary or clerk of the governing board must file the Resolution with the Comptroller’s office within 15 days after the posting period ends.

  3. Where does the secretary or clerk post the Resolution?

    The Resolution must be posted on the employer’s public website for at least 30 days. If a website isn’t available to the public, it can be posted on the official sign-board at the main entrance to the clerk’s office. The publically posted Resolution must not reveal the officials’ Social Security number or retirement registration number. Additionally, the Resolution must thereafter be available on the employer’s public website or upon request.

  4. How do I file the Resolution?

    We have an online service so you can electronically file the resolution. Visit our Elected and Appointed Officials Reporting (EAOR) Program page for more information, or you can mail the original resolution to: New York State and Local Retirement System, Pension Integrity Bureau, 110 State Street, Mail Stop 7-3, Albany, NY 12244.

    Here is a sample Resolution Adobe pdf you can use as a guide.

  5. The elected members of the board of supervisors in our county receive compensation from us, but they get paid by the respective towns in the county, as well. Do these officials have to prepare and submit an ROA for the county and another ROA for the town? Would both the county and town have to pass Resolutions and submit separate forms?

    Yes, based on their own employment relationship with each town and county, the elected or appointed official must complete an ROA for three consecutive months within 150 days of the start of a new term or appointment for each place of employment. The official must then submit the ROA to the clerk or secretary of the governing board no later than 30 days after completion. Each employer (the county and the town) should comply with the new regulation independently, as if they were not aware of the employment arrangement with the other entity. Each would have to prepare and submit separate Resolutions.

  6. For elected or appointed officials who are paid per diem (per call, case, meeting, etc.), how do you determine the number of days per month to record in the Days/Month (Based on Record of Activities) column of the Resolution and how are they reported on the monthly report submitted to NYSLRS?

    Elected and appointed officials paid on a per diem basis often work an inconsistent number of days from pay period to pay period. Therefore, they require a special method for calculating the number of days worked per pay period. In order to determine these amounts, the member must either:

    • Keep track of the time spent on each individual call, case, meeting, etc. and submit a time sheet each pay-period. The employer should then divide the total number of hours worked during the report period by the established standard work day to determine the number of days worked to include on the monthly report.
    • Keep a minimum of a three-month record of activities (ROA) to determine the average number of hours required per call. The employer should then multiply the number of calls they are paying the official for during the report period by the average number of hours required per call and then divide it by the established standard work day to determine the number of days worked to include on the monthly report.

    While these officials are considered to be participating in the employer’s time-keeping system, the ROA is used only to establish the number of hours required per call, not to establish an average number of days per month. Officials with this scenario are not required to be listed on the Resolution.

    Example: A Coroner, with a six-hour standard work day, records 20 calls during the three-month ROA. The number of hours required to handle these calls totals 100. Divide the 100 hours by 20 calls to get an average of five hours per call. If the Coroner then performs 15 calls during a report period, the employer would multiply the 15 calls by the five-hour average, which equals 75 hours. Then divide the 75 hours by the six-hour standard work day. This results in 12.50 days to include on the monthly report.

Rev. 9/18

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