Son ordered to pay the New York State and Local Retirement System the $56,000 he stole from his deceased mother’s Pension Funds

On September 3, 2024, New York State Comptroller Thomas P. DiNapoli and Suffolk County District Attorney Raymond A. Tierney announced that Moses K. Johnson, 63, of Huntington and a former employee of the Town of Huntington, pleaded guilty to Grand Larceny in the Fourth Degree for stealing more than $56,000 of his mother’s public pension payments following her death in April of 2021.

“Mr. Johnson callously exploited his mother’s death to line his own pockets,” said State Comptroller DiNapoli. “I thank Suffolk County District Attorney Tierney for his partnership in bringing him to justice. My office will continue to partner with law enforcement agencies across the state and country to protect the New York State pension system from fraud.”

“The defendant’s actions were not only illegal but morally reprehensible, stealing from his own deceased mother’s pension funds,” said District Attorney Tierney.

“This case highlights the importance of our ongoing collaboration with the State Comptroller’s Office in rooting out fraud and abuse. We will continue to work tirelessly to protect the integrity of our pension systems and bring those who attempt to defraud them to justice.”

Moses’ arrest was the result of a joint investigation by the Suffolk County District Attorney and the Office of the New York State Comptroller.

According to court documents and the defendant’s admissions during his guilty plea allocution, after Johnson’s mother died on April 16, 2021, Johnson failed to notify the bank or the New York State and Local Retirement System of her death and instead, he continued to collect and spend her pension payments.

Between April 30, 2021, and June 30, 2022, Johnson collected a total of 15 unauthorized payments totaling $56,411. The stolen funds were traced from Johnson’s mother’s bank account into his bank account, from which he then spent the money.

Johnson previously worked for the Town of Huntington for over 30 years and worked in the recycling center until his retirement in 2017. As a member of the state retirement system, Johnson was aware of the pension process and knew his mother’s payments should have been terminated with her death.

On October 11, 2023, Johnson was arrested by investigators of the Suffolk County District Attorney’s Office.

On September 3, 2024, Johnson pleaded guilty to Grand Larceny in the Fourth Degree, a Class E felony, before Acting Supreme Court Justice Steven Pilewski. Justice Pilewski ordered Moses to pay restitution in the amount of $56,411. He is due back in court on Dec. 10, 2024.

Concerning obtaining a court order in the nature of a writ of mandamus

In this CPLR Article 78 action the Appellate Division noted that "Mandamus* to compel performance [by a public officer or agency] is an extraordinary remedy that is available only in limited circumstances", citing Matter of Hene v Egan, 206 AD3d 734. The court explained "[M]andamus will lie against an administrative officer only to compel him or her to perform a legal duty". 

Citing Matter of Antwine v Evans, 219 AD3d 480, the Appellate Division said a petitioner seeking mandamus to compel a public official to act must "demonstrate a clear legal right to the relief sought".

The Appellate Division then affirmed Supreme Court's ruling granting the County's motion dismiss the Plaintiff's petition, noting that Plaintiff had failed to identify any legal duty incumbent on the County that would support issuing such a "writ". 

Further, opined the Appellate Division, the action the Plaintiff sought was not a purely ministerial act, but rather an expressly discretionary act, requiring notice, an administrative hearing, and a finding supported by substantial evidence of violation of the relevant provision or provisions of law, rule or regulation.

* Other such ancients writs include a writ of prohibition issued by a higher tribunal to a lower tribunal to "prohibit" adjudication of a matter then pending before the lower tribunal on the grounds that the lower tribunal "lacked jurisdiction"; the writ of injunction - a judicial order preventing a public official from performing an act; the writ of certiorari, compelling a lower court to send the record of a case to the higher tribunal for review by the higher tribunal; and the writ of quo warranto [by what authority]. The Civil Practice Law and Rules sets out the modern equivalents of surviving ancient writs.

Click HERE to access the decision of the Appellate Division posted on the Internet.

Employer Contributions to the New York State and Local Retirement systems for 2025-2026 announced

On September 3, 2024, New York State Comptroller Thomas P. DiNapoli announced employer contributions rates for the New York State and Local Retirement System [NYSLRS] for State Fiscal Year [SFY] 2025-26. Employers’ average contribution rates will increase from 15.2% to 16.5% of payroll for the Employees’ Retirement System [ERS] and from 31.2% to 33.7% of payroll for the Police and Fire Retirement System [PFRS].

NYSLRS is made up of these two systems, which pay service and disability retirement benefits to state and local public employees and death benefits to their survivors. There are nearly 3,000 participating employers in ERS and PFRS, and more than 300 different retirement plan combinations. In the SFY that ended March 31, 2024, NYSLRS paid out nearly $16.2 billion in benefits.

“Despite global tensions and market volatility, our state’s pension fund remains one of the strongest and best funded in the nation,” DiNapoli said. “These rates – in addition to our prudent management and long-term strategy – will help ensure public employees and their families receive the benefits that they have earned.”

Employer rates for NYSLRS are determined based on investment performance and actuarial assumptions recommended by NYSLRS’s actuary, who is required to review the actuarial assumptions and issue an annual report. The recommendations are reviewed by the independent Actuarial Advisory Committee and approved by DiNapoli. In addition to investment performance, other factors that impacted rates included inflation, higher salaries, recent legislative changes (including reforms to tier 6) and member retirement rates.

In 2012, DiNapoli began providing employers with access to a two-year projection of their annual pension bills. Employers can use this projection in the preparation of their budgets. Projections of required contributions vary by employer depending on factors such as the types of retirement benefit plans adopted, salaries paid and the distribution of employees among the six membership tiers.

Payments based on the new rates are due by Feb. 1, 2026, but employers receive a discount if payment is made by Dec. 15, 2025.

The New York State Common Retirement Fund’s long-term assumed rate of return will remain at 5.9%. DiNapoli has been a leader in the trend of public pension funds lowering their assumed rates of return to better enable New York to weather volatile markets. The median investment return assumption for public pension funds was 7% in July 2024, according to the National Association of State Retirement Administrators. The Kentucky Employees Retirement System was the only state with an assumed rate of return lower than NYSLRS.

DiNapoli also announced that NYSLRS had a funded ratio of 93.2% as of March 31, 2024. NYSLRS is consistently ranked among the nation’s best funded retirement systems. A high funding ratio means NYSLRS has the funds available to pay out retirement benefits to its more than 1.2 million members, which includes over 710,000 current and former state and local government employees and more than 520,000 retirees and their beneficiaries.

Click HERE to access the Actuary's Annual Report posted on the Internet.