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Office of the New York State Comptroller’s Seal

NYS Comptroller

Thomas P. DiNapoli

Reporting Elected and Appointed Officials


Correctly reporting the number of days worked during a reporting period helps ensure the benefits your employees receive are accurate. Some officials may participate in a time-keeping system that tracks hours worked and accruals. But, if they don’t, determining the number of days they’ve worked requires a different process.

Regulation 315.4 of the New York Codes, Rules and Regulations (NYCRR) clearly defines the reporting process. This regulation originally became effective in 1975 and was revised in August 2015 to clarify requirements for both employers and elected and appointed officials. Among the changes are an expanded Record of Activities, a more detailed Standard Work Day and Reporting Resolution and specific time frames within which requirements must be completed.

This presentation describes the method of properly calculating the number of days to report for elected and appointed officials and how it differs from the previous process.

If you have questions about reporting elected and appointed officials now or in the future, or if you’d like assistance with your reporting calculations, email the Pension Integrity Bureau.

Rev. 9/18