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Reports
The New York City Office of the Actuary (NYCOA) regularly produces reports that are available to the public.
The NYCOA produces reports that contain the inputs to, and results of, the annual actuarial valuation including applicable assumptions and methods and the calculation of the statutorily required contribution for each of the five retirement systems that make up the New York City Retirement Systems (NYCRS) - NYCERS, TRS, BERS, POLICE and FIRE.
As mandated by the New York City Charter, an Independent Actuary was hired to conduct an audit of the work performed by the NYCOA. The audit, performed by Bolton, Inc., included an experience study of the NYCRS which compared recent experience with the economic and demographic assumptions used in the actuarial valuations. Read the Experience Study on the NYC Comptroller’s Website.
This report presents information intended for use by the City of New York for accounting and financial reporting for pensions under Government Accounting Standards Board Statements 67 and 68.
This report presents information intended for use by the City of New York and some of its Component Units for accounting and financial reporting for Other Postemployment Benefits (OPEB) under Government Accounting Standards Board Statements 74 and 75.
The NYCOA prepares the Actuarial section and assists the systems in preparing other information presented in the Annual Comprehensive Financial Report of each of the NYCRS. Read the Annual Comprehensive Financial Report on the NYC Comptroller’s Website.