Governmental Accounting Standards Board

Annual Census Data Audits

Governmental Accounting Standards Board

The standards issued by the Governmental Accounting Standards Board (GASB) changed how pension plans and employers present pension information on their financial statements. In response to these standards, the American Institute of Certified Public Accountants (AICPA) issued guidance recommending that pension plan auditors audit the census data used by the plans. The New York State & Local Retirement System (NYSLRS) follows this recommendation.

Since this data is located in employer records, pension plan auditors will visit a representative sample of participating employers to test census data by validating certain information to payroll and other human resource records for NYSLRS members. This will be a recurring segment of the annual NYSLRS audit. You may not be selected for an audit this year, but may be selected in a future year.

If you are selected for an audit, we will notify you and tell you what data will be required prior to the auditor’s visit. Generally, data to be tested may include: date of birth, date of hire or years of service, pensionable compensation, gender, date of termination or retirement and employment status (active, inactive, retired).

If you have any questions, please use our help desk form to contact NYSLRS accounting staff (choose “Governmental Accounting Standards Board (GASB) Reporting” from the drop-down).


(Rev. 8/21)