Office of the State Comptroller
Retirement Services Division


Average Salary

  • Your average salary is the average of your 3 highest paid years of service.
  • Any 12 consecutive month period equals one year.
  • Although for the majority of retirees the average salary is the average of the last 36 months of employment, when calculating your average salary the three years don’t have to be consecutive years or calendar years.
  • A small percentage of retirees may find themselves subject to the 130% Cap provision:
    • When calculating your average salary, no one year’s earnings can be greater than 130% of the average of the two preceding years.
      • Mandatory overtime earnings are not subject to this limitation.