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Office of the New York State Comptroller’s Seal

NYS Comptroller

Thomas P. DiNapoli

Understanding Your Responsibilities


The process for reporting time worked by elected and appointed officials is defined in Regulation 315.4 of the New York Codes, Rules and Regulations (NYCRR). On August 19, 2015, this regulation was revised. This presentation describes your responsibilities as an elected or appointed official under the revised regulation.

The regulation outlines requirements for both employers and elected and appointed officials including:

  • A more detailed three-month record of work-related activities,
  • A refined standard work day resolution; and
  • Time frames for when requirements must be completed.

These requirements help ensure elected and appointed officials receive accurate service credit and the retirement benefits they’ve earned.

The regulation applies to all elected and appointed officials who:

  • Are members of the Retirement System; and
  • Do not participate in an employer’s 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.)

The revisions apply to elected and appointed officials who begin a new or subsequent term of office, or appointment, on or after January 1, 2016. View our schedule of due dates for the Record of Activities (ROA) if you need assistance determining when your ROA is due.

For more information, see our Frequently Asked Questions on the regulation, or email our Member & Employer Services Bureau.

(Rev. 6/16)