The state comptroller oversees the Employees' Retirement System (designated Employees' in the database below) and the Police and Fire Retirement System (designated Police and Fire), which together cover workers in counties, towns, villages, water companies, libraries and fire districts as well as some nonprofessional employees in schools. Each system bills public employers based on the size of payroll and a contribution rate determined each year. The projected payments are provided by the comptroller's office, and the fiscal year for these two pension systems runs from April to March.

The New York State Teachers' Retirement System (designated Teachers in the database below) administers pensions for teachers and administrators. It bills employers based on payroll size and a contribution rate that is set each year. Based on the system's expected contribution rates, Newsday projects these contributions to increase 29 percent between fiscal years 2011 and 2012, and an additional 8 percent between fiscal years 2012 and 2013. Newsday's estimates were calculated based on the 2011 payroll, the most recent payroll available, and the system's projected contribution rates. Newsday's projections assume payrolls remain unchanged. The fiscal year for this pension system runs from July to June.