In this periodic column, state Comptroller Thomas P. DiNapoli, the sole trustee of the New York State and Local Employees' Retirement System, provides information on the system, which delivers retirement benefits to many NYSUT School-Related Professionals and other support staff. If you are an ERS member with a question of general interest, e-mail nyteach@nysutmail.org. For immediate assistance, contact the ERS Call Center toll-free at (866) 805-0990, or (518) 474-7736 in the Albany area.

For the most part, the more service credit you have at retirement, the greater your benefit will be. If you have unused, unpaid sick leave when you retire, it may be used to increase your service credit by up to 0.63 of a year, or 7 ½ months.

Q: How can my unused, unpaid sick leave be used in my benefit calculation?

A: To be eligible, you must work for a participating employer who has adopted Section 41-j of the Retirement and Social Security Law and retire directly from the payroll or within one year of leaving employment. (The 2008 Member Annual Statement that you received recently will indicate if you are covered by that section.)

You cannot be paid for your accumulated sick leave and re-ceive service credit for it. If you receive payment for a portion of your sick leave credit, only the unpaid portion will be used to increase your service credit at retirement. (Since regulations regarding the payment of unused sick leave vary by employer, check with your payroll officer for more details.)

To calculate your additional credit for unused sick leave, divide your total unpaid sick leave days (up to 165) by 260. For example, if you have 130 unused, unpaid sick leave days at retirement, you should expect to receive 0.50, or six months service credit (130/260 = 0.50).

Significantly, credit for your unused sick leave cannot be used to meet eligibility requirements for retirement or for an improved benefit calculation. For instance, a member who has four years and nine months of service credit cannot use three months of sick leave credit to attain five years of service credit and qualify for a pension.

If you are in Tier 2, 3 or 4 and retiring prior to age 62, your sick leave can be used to increase your service credit, but will not help you avoid a reduction in your benefit for retiring early.

Many ERS members find the biggest advantage of saving sick leave is that it can offset their post-retirement health insurance costs. To learn more about the costs of post-retirement health insurance, contact your health benefits administrator at work.

Q: How can I get more information?

A: See the "Members" section of our Web site on Tips on Benefits and Income at http://www.osc/. state.ny.us/retire/members/index. htm.