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NYS Comptroller

Thomas P. DiNapoli

Elected and Appointed Officials

Regulation Changes Reporting Requirements

Since 1976, elected and appointed officials have been required to record and submit a record of work-related activities (ROA) to their employers if:

  • They are members of the Retirement System and
  • Do not use your time keeping system that shows hours worked. (This includes systems that keep track of accruals used and attest that, other than time charged to accruals, full hours were worked.)

To help ensure that elected and appointed officials receive appropriate service credit, changes and additions to the process of reporting elected and appointed officials to the Retirement System became effective August 12, 2009.

The chart below summarizes the differences in recording and reporting requirements between the new regulation and the old regulation:

Comparison of Previous to Current Requirements for Regulation 315.4

Elected and Appointed Officials
OLD: Prepared one-month ROA of time worked
NOW: Prepare three-month ROA of time worked
OLD: Submitted ROA to legislative body
NOW: Submit ROA to clerk of legislative body
OLD: Not specified
NOW: ROA and resolution must be submitted following new election or appointment
May attest that previous ROA is still valid for up to eight years
May submit new ROA if previous ROA is not representative
Governing Body
OLD: Legislative Body passed standard work day resolution
NOW: Legislative Body passes Standard Work Day and Reporting Resolution for Elected and Appointed Officials (RS2417-A) which:
  • Cites the expiration date of each term/appointment
  • Attests that the time record has been received
  • Specifies how many days will be reported for each official (based on ROA)
Clerk or Secretary
OLD: Not specified
NOW: Resolution to be posted on governing body’s public website for at least 30 days
Official Copy of Resolution to be sent to the State Comptroller
Clerk or secretary retains copy of time ROAs for at least 10 years