The New York City Office of the Actuary (NYCOA), a non-mayoral agency, provides actuarial information and services for the five major actuarially-funded New York City Retirement Systems and Pension Funds, collectively called the NYCRS, resulting in an annual determination of New York City’s contributions to these retirement systems and pension funds. This information is provided to the Boards of Trustees and staff of the NYCRS, to the City and other employers and labor organizations whose employees participate in the NYCRS, to fiscal oversight entities, to City and State legislators, and to other parties interested in the NYCRS. Actuarial information and services are also provided to the City’s nine Variable Supplements Funds (VSFs), two Tax Deferred Annuity (TDA) Programs, six Group Life Insurance Funds, three closed pension funds, and the New York City Health Benefits Program. The Office of the Actuary also certifies the benefits for employees who retire from the NYCRS. When changes in the structure and benefits associated with the NYCRS are being enacted through required legislative action, the Office of the Actuary provides actuarial information and determines the costs of the potential changes. Consistent NYCOA involvement in the mechanics and management of the City’s retirement plans safeguards them, ensuring their sustainability and preservation. The five major actuarially-funded New York City Retirement Systems and Pension Funds are: the New York City Employees’ Retirement System (NYCERS), the Teachers’ Retirement System of the City of New York (TRS), New York City Board of Education Retirement System (BERS), New York City Police Pension Fund, and the New York City Fire Pension Fund.