New York public pensions
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New York public pensions include the pension systems New York State & Local Employees' Retirement System, the Police and Fire Retirement System, and the Teachers' Retirement System.
New York has 287,708 total public employees as of 2010.[1] In Fiscal Year 2010, the state has a total of 970,756 active and inactive pension fund members, with 517,528 receiving periodic benefit payments. [2]
In 1999, the state $1.3 billion for public pensions. In 2014, the price tag is expected reach $6 billion.[3]
A Pew Center on the States report about pensions praised New York for meeting its funding obligations. [4] While New York is sitting comfortably in regards to its pension plans, The Empire Center for New York State Policy is predicting an exponential increase in pension costs for New York. The Empire Center predicts that contributions to the Teachers Retirement System will quadruple, going from $900 million in 2010-2011 to $4.5 billion by 2015. They speculate contributions to the Local Retirement System will double, adding about $4 billion to taxpayers' costs. [5] Even though the state is meeting its actuarial contributions, The Empire Center estimates the two funds have combined funding shortfalls of $120 billion when their liabilities are measured using private-sector accounting rules. [5]
Local governments are already bracing for a higher pension co-pay that's due in February, with the amount jumping from 7.4% of payroll to 11.9%. Harry Wilson, candidate for state comptroller, has alleged the the New York state pensions are underfunded by $30 to $80 billion.[6]
According to DiNapoli, the estimated balance of the Common Retirement Fund, as it’s known, was $150.3 billion on March 31. Moreover, it posted a 5.96 percent return on investment for the fiscal year ending March 31. However, the fund’s long-term strategy is predicated on a 7.5 percent rate of return. According to the Empire Center the fund's value is $6.3 billion below what it was in 2008 and benefit payouts have risen nearly $3.3 billion. [7]
According to the United States Census Bureau, the state has 8 locally-administered pension systems.[8]
Pension Plans
| Plan | Current Value | Percentage funded | Unfunded liabilities | Total state employees | Avg. pension |
|---|---|---|---|---|---|
| New York State Employees Retirement System | $132.8 billion | 101 percent | N/A | 643.875 active members | $18,300 |
| New York State Police and Fire Retirement System | $132.8 billion | 104 percent | N/A | 35,342 active members | $39,808 |
| New York State Teachers Retirement System | $76.8 billion | 103 percent | N/A | 285,774 active members | $47,000 |
The New York State Common Retirement Fund reported receiving a record 30,772 retirement applications in 2010, compared with about 20,000 annually in the previous two decades. Fund officials attributed 12,000 applications to retirement incentives.[9]
New York State Employees' Retirement System
In the Employees' Retirement System (ERS), employees are required to contribute 3% of their salary.[10] Under state law, the Common Retirement Fund, which includes both the Employees Retirement System and Police and Fire Retirement System, may invest up to 70 percent of its assets in equities.Ten percent of the CRF’s total investments can be in international equities; 5 percent in real estate; and up to 25 percent in any investment that meets prudent investor standards. The CRF’s investments in private equity, real estate in excess of 5 percent, international equities in excess of 10 percent, and absolute return strategies (hedge funds) are authorized for the fund as long as they meet the prudent investor standard. The fund paid out $7.66 billion in benefits in fiscal year 2009-10.[11] Employer Contribution Rates:
- FY 2012 average contribution rates is 16.3 percent of payroll
- Employers contributed roughly $2.34 billion to the Retirement System in FY 2010, while benefits paid exceeded $7.66 billion
- Employees contributed $284.3 million in FY 2010. State and local government employees are required to contribute 3 percent of gross earnings to the Retirement System for 10 years
- Employer and employee contributions have helped the Fund remain fully funded.
New York State Police and Fire Retirement System
FY 2012 average contribution rate is 21.6 percent of payroll.
New York State Teacher Retirement System
Teachers participate in the New York State Teachers Retirement System. Membership in this System is mandatory and automatic for all full-time teachers, teaching assistants, guidance counselors and administrators employed in (1) New York State public schools (excluding New York City), BOCES or eligible charter schools that opted to participate as an employer in NYSTRS. Membership for teachers employed less than full time is optional. Teachers employed by a New York State community college or SUNY may elect membership in NYSTRS, the New York State and Local Employees’ Retirement System or an Optional Retirement Plan. The employer contribution rate for the Teacher Retirement System is 8.62 percent. The Teacher Retirement System is divided into five different tiers based upon date of membership with different benefit calculations and eligibility requirements.
- Tier 1: Membership prior to 7/1/73
- Tier 2: Membership 7/1/73 — 7/26/76
- Tier 3: Membership 7/27/76 — 8/31/83
- Tier 4: Membership between 9/1/83 and 12/31/09
- Tier 5: Membership on or after 1/1/2010
All retirees will receive an automatic, annual cost-of-living adjustment when they meet the eligibility requirements. The annual adjustment, applied to the first $18,000 of the pension, will be a minimum of 1 percent and a maximum of 3 percent based on 50 percent of the March-to-March increase in the Consumer Price Index.
Pension reforms
Lawmakers approved a measure cutting the retirement benefits for future public employees in NYC and across the state in March 2012, reflecting a blow to the state’s public-employee unions.
The pension changes were part of a policy package approved overnight that resolved several of the thorniest issues facing lawmakers this year, including reconfiguration of the legislative districts, legalization of casino gambling, and the creation of a criminal DNA database.
In the package, lawmakers agreed to offer new state workers who earn $75,000 or more and are non-unionized the choice to choose a defined contribution plan (similar to a 401k) instead of the traditional pension. The measure will save more than $80 billion for the state and local governments in the next 30 years by reducing benefits to new workers. It will also require most workers to increase the portion of their salaries that they contribute to the pension system from the current 3 percent to as much as 6 percent for the highest earners.[12]
The state's rapidly growing pensions costs are one of the most expensive mandates for local governments. In 2002, pension payment from local governments was $1.4 billion and have grown to $12.2 billion in 2012, an increase of over 650%. The pension reform plan passed by the Senate and Assembly recognizes the unsustainability of the current system and takes unprecedented steps to control growth. A study of savings for specific New York state and local governments, including New York City:
| Government | 5 Year Savings | 10 Year Savings | 30 Year Savings |
|---|---|---|---|
| Albany County | $15,211,569 | $67,778,940 | $1,100,410,014 |
| Allegany County | $1,897,597 | $8,275,736 | $123,367,305 |
| Broome County | $8,886,763 | $8,275,736 | $578,485,784 |
| Cattaraugus County | $4,340,833 | $18,870,358 | $281,049,221 |
| Cayuga County | $3,209,417 | $14,004,700 | $208,802,515 |
| Chautauqua County | $6,239,100 | $27,286,852 | $407,089,557 |
| Chemung County | $3,909,646 | $17,022,782 | $253,644,415 |
| Chenango County | $2,325,290 | $10,077,262 | $149,957,169 |
| Clinton County | $3,890,903 | $16,916,588 | $251,959,409 |
| Columbia County | $2,658,719 | $11,644,346 | $173,788,819 |
| Cortland County | $1,924,811 | $8,408,432 | $125,403,830 |
| Delaware County | $2,070,328 | $9,042,139 | $134,846,742 |
| Duchess County | $14,231,625 | $61,918,418 | $922,407,229 |
| Erie County | $41,308,304 | $180,756,345 | $2,697,072,881 |
| Essex County | $1,662,690 | 7,287,506 | $108,768,748 |
| Franklin County | $2,269,970 | $9,857,589 | $146,772,494 |
| Fulton County | $2,527,417 | $11,018,669 | $164,240,577 |
| Genesee County | $3,032,530 | $13,200,211 | $196,672,094 |
| Greene County | $2,096,799 | $9,120,269 | $135,855,853 |
| Hamilton County | $389,523 | $1,718,474 | $25,699,622 |
| Herkimer County | $2,653,666 | $11,522,459 | $171,555,471 |
| Jefferson County | $5,274,055 | $23,057,618 | $343,958,376 |
| Lewis County | $1,458,801 | $6,468,132 | $96,863,370 |
| Livingston County | $2,483,084 | $10,849,563 | $161,820,770 |
| Madison County | $2,770,733 | $12,094,937 | $180,347,698 |
| Monroe County | $33,065,375 | $143,990,347 | $2,145,590,618 |
| Montgomery County | $1,905,823 | $8,287,170 | $123,435,830 |
| Nassau County | $100,488,040 | $438,215,138 | $6,532,396,095 |
| Niagara County | $9,271,916 | $40,582,198 | $605,571,319 |
| Oneida County | $9,758,222 | $42,423,232 | $631,849,010 |
| Onodaga County | $22,684,639 | $98,887,580 | $1,473,944,881 |
| Ontario County | $5,019,535 | $21,888,746 | $326,288,408 |
| Orange County | $20,461,117 | $88,813,258 | $1,322,193,167 |
| Orleans County | $2,143,018 | $9,252,203 | $137,532,241 |
| Oswego County | $5,888,811 | $25,536,563 | $380,069,543 |
| Otsego County | $2,681,721 | $11,654,475 | $173,563,748 |
| Putnam County | $5,765,088 | $24,979,656 | $371,695,410 |
| Rensselaer County | $7,448,894 | $32,536,696 | $485,240,027 |
| Rockland County | $19,096,637 | $83,298,828 | $1,241,808,169 |
| Saratoga County | $8,000,164 | $34,657,832 | $515,679,829 |
| Schenectady County | $6,976,531 | $30,522,004 | $455,395,929 |
| Schoharie County | $2,294,792 | $10,187,019 | $152,605,586 |
| Schuyler County | $730,072 | $3,223,983 | $48,227,118 |
| Seneca County | $1,244,143 | $5,431,428 | $80,989,872 |
| St. Lawrence County | $4,407,984 | $19,202,874 | $286,171,455 |
| Steuben County | $4,279,298 | $18,607,567 | $277,155,020 |
| Suffolk County | $97,702,082 | $424,522,100 | $6,321,838,599 |
| Sullivan County | $4,169,193 | $18,187,635 | $271,146,274 |
| Tioga County | $1,356,216 | $5,921,255 | $88,296,199 |
| Tompkins County | $4,012,330 | $17,581,577 | $262,437,145 |
| Ulster County | $9,063,570 | $39,372,873 | $586,289,972 |
| Warren County | $3,105,096 | $13,575,734 | $202,516,268 |
| Washington County | $3,078,422 | $13,309,617 | $197,924,671 |
| Wayne County | $4,583,684 | $19,846,094 | $295,246,974 |
| Westchester County | $75,475,257 | $330,486,136 | $4,929,878,230 |
| Wyoming County | $1,616,979 | $7,128,167 | $106,578,316 |
| Yates County | $813,414 | $3,575,315 | $53,413,589 |
| Regional Entities and Public Authorities | $111,594,484 | $510,462,019 | $7,708,667,891 |
| New York City | $300,000,000 | $1,800,000,000 | $21,000,000,000 |
| New York State | $191,341,088 | $874,488,150 | $13,202,952,279 |
| Grand Total | $1,220,247,811 | $5,877,629,031 | $82,135,447,911 |
In May 2011 the governor proposed pension reforms, including raising the minimum retirement age to 65, ending early retirement and requiring higher contributions from employees. The changes would be effective only for new employees hired after the law is passed. The plan would save $93 billion over 30 years. The Civil Service Employees Association opposed the changes. Once formally introduced, the changes will face serious debate in the legislature.[14]
Following his election Comptroller Tom DiNapoli set out to implement various reforms for the state's pension systems. According to the comptroller's Web site, some of those reforms include
- Banned the involvement of placement agents, paid intermediaries and registered lobbyists in investments with the Fund. The ban includes entities compensated on a flat fee, a contingent fee or any other basis
- Created a Pension Fund Task Force to review the practices and policies of the Fund chaired by Shannon O’Brien, the former Massachusetts Treasurer
- Expanded internal and external vetting, review and approval of all investment decisions
- Formed a special commission, headed by former NYC-Mayor Ed Koch and Wall Street guru Frank Zarb, to review operations of the Office of the State Comptroller
- Drafting legislation to codify the pension fund reforms to eliminate the potential for abuse in the future
- Releases monthly reporting on investment transactions completed by the Fund since February 2007, including placement agent and intermediary information where applicable
- Publicly announces pension fund performance quarterly instead of annually
- Initiated a comprehensive review of all Fund external consultants and the development of a more comprehensive pool of external consultants.
Gov. Andrew Cuomo is warning that if pensions are not reformed local governments in New York could end up bankrupt. The governor, in his budget proposal, wants a new benefit tier that offers a reduced public pension or a 401k style plan. The governor says his plan will save $113 billion dollars in future decades. [15]
In June of 2011 Cuomo introduced pension reform legislation that would impose a new Tier VI for future employees and save taxpayers $93 billion over the next 30 years, a figure that does not include New York City. The new pension tier will increase the retirement age for new employees from 62 to 65, increase employee pension contributions and end so-called pension padding where employees accumulate substantial amounts of overtime in their final years of service to increase their pension. Other provisions include: [16]
- Ending early retirement
- Requiring employees to contribute six percent of their salary for the duration of their career
- Providing a 1.67 percent annual pension multiplier
- Vesting after 12 years instead of 10 years
- Excluding overtime from final average salary
- Using a five year final average salary calculation with an 8 percent anti-spiking cap
- Excluding wages above the Governor's salary of $179,000 from the final average salary calculation
- Eliminating lump sum payouts for unused vacation leave from the final average salary calculation
- Prohibiting the use of unused sick leave for additional service credit at retirement
Comptroller Thomas DiNapoli have criticized the plan. DiNapoli says 401(k)-style defined-contribution plans are more expensive to deliver and could have a destabilizing effect on New York's economy. He also has attacked the "myth" of bloated pensions, saying that "less than one-half of 1 percent of our 385,000 retirees receive pensions exceeding $100,000." [17]
A poll issue by the Rochester Daily Journal indicates that 90 percent of their readers back Cuomo's plan. [17]
Pension lawsuits
Seven New York state unions filed federal lawsuits on Wednesday, challenging the Cuomo administration’s increase in the amount retirees must contribute toward their healthcare. The unions said increases were unconstitutional because the state has no authority to unilaterally raise retirees’ healthcare costs. The changes enacted this year by the Cuomo administration increased healthcare contributions to 12 percent from 10 percent for individual coverage and to 27 percent from 25 percent for family coverage. [18]
Borrowing from pension funds
Local governments throughout New York are borrowing from the $140 billion pension fund to pay their pension bills. State and local governments are borrowing $750 million in 2012 to finance their contributions to the state pension system, and are likely to borrow at least $1 billion more over 2013. Supporters argue that the borrowing plan makes it possible for governments in New York to “smooth” their annual pension contributions to get through this prolonged period of market volatility. Critics say it is a budgetary sleight-of-hand that simply kicks pension costs down the road. [19]
The borrowing mechanism, approved in 2010 under former Gov. David A. Paterson, was backed by public sector unions and by the state comptroller’s office, which oversees the pension fund. According to the NY Times, the comptroller prefers to call the borrowing a "form of amortization," or paying a debt gradually, with interest. The public employers that borrow from the pension system essentially contribute less than they owe in a given year, and agree to repay the difference, with interest, over a decade. Contributions to the pension system, which covers more than one million members, retirees and beneficiaries, are due annually from the state and municipal governments. As they struggle to pay their obligations under the current system, municipalities are borrowing $200 million this year, up from $45 million last year, the first year the borrowing plan was available, according to the state comptroller’s office. [19]
Local governments are not the only borrowers, the state is borrowing too. In 2012 the state will borrow $575 million and $782 million in the next, under a budget proposed by Gov. Andrew M. Cuomo. [19]
Fraud
In New York, it was revealed that for 14 cases the city continue to pay pensions to deceased public employees, which totaled to more than $450,000 in pension fraud.[20]
Eligibility
In December 2009, New York lawmakers increased the minimum retirement age from 55 to 62 for new employees and also increased the minimum years of service required to draw a pension from five years to 10.[4]
Under a regular plan in ERS, an employee may retire at age 55 with a minimum of 5 years of service. Tier 1 members may retire at age 55 with no benefit reduction. Tier 2, 3 or 4 members with less than 30 years of service credit may retire but their benefit will be reduced by a percentage for each year of retirement prior to age 62.[21]
New York State Teachers' Retirement System raised the minimum retirement age from 55 to 57, increased from 3% to 3.5% the employee contribution rate of annual wages.[4] It also increases the 2 percent multiplier threshold for pension calculations from 20 to 25 years.[4]
Funding levels
The Empire Center or New York State Policy expects funding for pensions will have to increase by $4.5 billion over the next 5 years.[22]
The state's pension liabilities can be calculated in a variety of ways, which yield different numbers. Below are the numbers as calculated by to the Pew Center on the States,[4] the American Enterprise Institute[23] and Professors Robert Novy-Marx of the University of Chicago and Joshua Rauh of Northwestern University, Kellogg Graduate School of Management.[24]
| PEW (2008) | AEI (2008) | Kellogg (2009) |
| ($10,428,000) | $182,350,104 | $132,900,000 |
Other information from the Pew Center on the States Feb. 2010 publication "The Trillion Dollar Gap":
| Latest liability | Latest unfunded liability | Annual required contribution | Latest actual contribution |
|---|---|---|---|
| $141,255,000 | $-10,428,000 | $2,648,450 | $2,648,450 |
| Latest liability | Latest unfunded liability | Annual required contribution | Latest actual contribution |
|---|---|---|---|
| $56,286,000 | $56,286,000 | $44,133,000 | $1,264,000 |
| Number of pension plans | Pension assets ($bn) | Stated liabilities ($bn) | Funding status (% of tax revenue) |
|---|---|---|---|
| 3 | $189.8 | $227 | -263% |
This data is based on projected data from 2008 census data.[25] In 2008, $1.94 trillion was set aside for pensions, but it is estimated that states have $5.17 trillion in unfunded liabilities.
Research conducted by State Budget Solutions shows the extent to which the state has funded or underfunded its Annual Required Contribution:[26]
| New York Public Pension Contributions | |||||
|---|---|---|---|---|---|
| FY 2002-2011 Total Annual Required Contribution | $8.5 billion | ||||
| FY 2002-2011 Actual Contributions | $8.5 billion | ||||
| Difference | Even | ||||
Rate of return
New York presumes a 8 percent return rate on its pension investments.[4]
2012 Quarterly Returns
The New York pension fund for state and local government employees reported a negative 1 percent return on investment in its most recent quarter with the overall fund value dropping to $146.5 billion, down from an estimated $150.3 billion value in March. The fund supports more than 400,000 retirees and has approximately 654,000 current members. The average employer contribution rate is now almost 19 percent of salary for most public workers and nearly 26 percent for police and firefighters. [27]
Pension litigation
In March 2012, the U.S. District Court for the Southern District of Texas dismissed a lawsuit filed by both Ohio and New York against British Petroleum. The lawsuit, In re BP, PLC Securities Litigation, challenged whether British Petroleum (“BP”) and its executives made fraudulent statements about the company’s safety measures and about the extent of the Gulf of Mexico spill, leading to losses in the states’ retirement systems between $181 -$229.4 million in aggregate BP stock. According to the lawsuit:
- Ohio Public Employees Retirement System loss: $71.3 billion
- New York State Common Retirement Fund loss: $132.6 billion
- Ohio State Teachers Retirement System loss: $60.9 billion
- Ohio Police & Fire Pension Fund loss: $10.1 billion
- Ohio School Employees Retirement System loss: $9.6 billion
Although the case was dismissed, the judge left open open the possibility that the plaintiffs may refile and adequately allege that the defendants made misrepresentations while acting in a fiduciary capacity and failed to properly monitor other fiduciaries.
In 1993, the New York Court of Appeals ruled that lawmakers violated the state constitution by trying to change the way government pension fund contributions were calculated. The new method was less expensive for the state, but would damage the pension fund’s fundamental soundness.
Local public pensions
- Main article: Local government public pensions
According to the United States Census Bureau, the state has 8 locally-administered pension systems.[8]
Transparency
- Main articles: Public pension disclosure and Governmental Accounting Standards Board
Data availability
The Office of the Comptroller, which oversees the New York State and Local Retirement System, publishes annual audits and actuarial assumptions on its website. [28]
Names of pension recipients are not available to the general public, nor are amounts disbursed to recipients.
Fund performance data
Pension fund investment performance data is not posted on the website, but is included in the CAFR. [29]
Rate of return
The assumed rate of return for pension investments is not posted on the site.
Unfunded liabilities
Unfunded liabilities are not disclosed on the website, but the information can be found on Comprehensive Annual Financial Reports which are posted on the site. [29]
Oversight
In 2010 Hank Morris, a central player in a pay-to-play scheme involving the New York State pension fund, pleaded guilty to violating the Martin Act and agreed to return $19 million to the fund. In admitting his wrongdoing in court, Morris said he worked with Alan G. Hevesi, the former state comptroller, and David Loglisci, the fund’s chief investment officer, to steer pension investments to certain firms, which would earn him fees. [30]
In 2011 New York Gov. Andrew M. Cuomo directed the state Insurance Department to issue permanent regulations banning placement agents, lobbyists and elected officials from any business with the $140.6 billion New York State Common Retirement Fund. [31]
The office of the state comptroller oversees the pension funds. Annual audits are performed by KPMG, an independent auditing firm.
See also
- Public pensions
- New York state budget
- New York state government salary
- Full-time pension, part-time hours for 5 local town attorneys?
- Waiver lets state pensioners prosper
- Ten cities facing the worst of the pension crisis
External links
- Employees' Retirement System
- New York State Teachers Retirement System
- New York State Pension Fund Management - State Integrity Investigation
References
- ↑ 2010 Annual Survey of Public Employment and Payroll, Census 2010
- ↑ 2010 Annual Survey of Public Employment and Payroll--Membership by State, Census 2010
- ↑ NY1.com, Cuomo's Proposed Pension Reform Met With Union Backlash, May 16, 2011
- ↑ 4.0 4.1 4.2 4.3 4.4 4.5 4.6 4.7 'Pew Center on the States', The Trillion Dollar Gap
- ↑ 5.0 5.1 Empire Center for New York State Policy, New York's Exploding Pension Costs, Dec. 7, 2010
- ↑ Watchdog, NY comptroller candidate slams pension funding, Sept. 2, 2010
- ↑ NY Post, Pension fund shortfall, May 27, 2012
- ↑ 8.0 8.1 "Public Employee Retirement Systems State- and Locally-Administered Pensions Summary Report: 2010", United States Census Bureau, April 30, 2012
- ↑ The Boston Globe, More retirements by state workers, teachers in NY, Nov. 1, 2011
- ↑ ERS Membership Form
- ↑ Snapshot
- ↑ New York Times, New York Lawmakers Vote to Limit Public Pensions, March 14, 2012
- ↑ Major Pension Reform
- ↑ NY1.com, Cuomo's Proposed Pension Reform Met With Union Backlash, May 16, 2011
- ↑ WAMC, NY Governor: Lack of Pension Reform Could "Bankrupt" Local Governments, Feb. 28, 2012
- ↑ Gov. Andrew Cuomo, Governor Cuomo Introduces Pension Reform Legislation, June 8, 2011
- ↑ 17.0 17.1 Rochester Business Journal, Nearly all back N.Y. public pension system reform, March 2, 2012
- ↑ Plansponsor.com, NY Unions File Lawsuit Over Retiree Healthcare Increase, Dec. 30, 2011
- ↑ 19.0 19.1 19.2 New York Times, To Pay New York Pension Fund, Cities Borrow From It First, Feb. 27, 2012
- ↑ New York Daily News, Fraud suspected as dead city retirees continue to collect pension checks, Sept. 27, 2010
- ↑ Frequently Asked Questions
- ↑ New York Post, NY pension costs could explode: think tank, Dec. 7, 2010
- ↑ Biggs, Andrew, The Market Value of Public-Sector Pension Deficits, AEI Outlook Series, no. 1 (2010)
- ↑ Novy-Marx, Robert and Joshua Rauh, 2010, Public Pension Promises: How Big Are They and What Are They Worth, Journal of Finance (forthcoming)
- ↑ Northwestern University, The Liabilities and Risks of State-Sponsored Pension Plans, May 2010
- ↑ State Budget Solutions, "How States Underfund Public Pensions," November 2, 2012
- ↑ Newsday, NY pension fund reports 1% drop, Comptroller says, Aug. 20, 2012
- ↑ Audits and Actuarial Assumptions
- ↑ 29.0 29.1 2011 CAFR
- ↑ NY Times, Adviser Pleads Guilty in Pay-to-Play Pension Scheme, Nov. 22, 2010
- ↑ Pensions and Investments, ‘Pay to play' ban with New York plan made permanent, April 27, 2011
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