New York Laws
Title 2 - Establishment, Management, Supervision and Financing
11 - Duties of Comptroller; the Actuary.

(i) For active members, five year age/service groups in matrix form
showing numbers of members and average compensation.
(ii) For retired members, five year age/service at retirement groups
in matrix form showing number of members, average final average salary,
and average annual pension.
(iii) For active members, number of members and total salary by tier.
2. For inactive employees, five year age/service groups in matrix form
showing number of members and average last compensation.
3. Any other information needed to fully and fairly disclose the
actuarial position of the plan.
4. A reconciliation to the prior year of the number of all members
(active, inactive and retired), broken down by ERS and PFRS.
e. Special interest, if any, shall be credited annually in the same
manner as regular interest pursuant to subdivision i of section thirteen
of this article to the individual annuity savings accounts of persons
who are members as of the close of the fiscal year.
f. The records of the retirement system shall be open to public
inspection.
g. The comptroller shall adopt and amend pursuant to this article only
such rules and regulations as he determines to be for the best interests
of the retirement system and its members.