Institutional Federal Compliance Report 2021

148 • Required Supplementary Information _______________________________________________________________________ CUNY Senior College Plans

Schedule of Proportionate Share of the Net Pension Liabilities for the New York City Employees’ Retirement System (NYCERS) June 30, 2018 (Amounts in millions) 2018 2017 2016

2015

cunY’s proportion of the net pension liability . . . . . . . . . . . . . . . . . . . . . cunY’s proportionate share of the net pension liability . . . . . . . . . . . . . . $ covered employee payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ cunY’s proportionate share of the net pension liability as a percentage of the employee covered payroll . . . . . . . . . . . . . . . . plan fiduciary net position as a percentage of the total pension liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.33%

1.17%

1.25%

1.22% 247.1 214.2

234.0 $ 238.4 $

242.3 $ 223.0 $

303.0 $ 217.1 $

98.2%

108.7%

139.6%

115.4%

78.82%

74.80%

69.57%

73.13%

Schedule of Proportionate Share of the Net Pension Liabilities for the New York City Teachers’ Retirement System (NYCTRS) June 30, 2018 (Amounts in millions) 2018 2017 2016

2015

cunY’s proportion of the net pension liability . . . . . . . . . . . . . . . . . . . . . cunY’s proportionate share of the net pension liability . . . . . . . . . . . . . . $ covered employee payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ cunY’s proportionate share of the net pension liability as a percentage of the employee covered payroll . . . . . . . . . . . . . . . . plan fiduciary net position as a percentage of the total pension liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.63%

2.18%

2.78%

2.54% 528.0 175.0

491.2 $ 211.3 $

505.2 $ 179.8 $

732.9 $ 189.8 $

232.4%

281.0%

386.2%

301.7%

74.45%

68.32%

62.33%

68.04%

See independent auditors’ report. Schedule is intended to display ten years of information. Additional years will be displayed as they become available.