Erie County is one of 28 government entities that will be scrutinized by Attorney General Andrew Cuomo as he widens a probe into potential padding within the New York state pension system.

The investigation deals with the manipulation of salary and overtime payments that leads to inflated pensions at the expense of taxpayers.

Pension payments to retirees in the employees' retirement system and that of police officers and firefighters more than doubled to $7.3 billion in 2009 from $3.5 billion in 1999. New Yorkers end up bearing the burden caused by excesses in pensions through increases in their property taxes, the AG's office said.

Cuomo is sending letters to 28 state agencies, authorities, and local government employers that have some of the highest salary or pension payments in the state.

"My office believes in the pension system and supports the right of public employees to receive their hard-earned compensation after dedicated service," said Cuomo. "But we also believe that the pension system should be effective, efficient, and free from abuse. Public employers, like private employers, need to follow best practices in order to ensure that taxpayer dollars are safeguarded."

The AG's office said that according to recent census data, New York state had an overall pension cost of $486 per resident in 2007 - the highest in the nation. The New York State Common Retirement Fund, which funds the Employees' Retirement System and the Police & Fire Retirement System, has assets of more than $129 billion and covers more than 1 million members and retirees from more than 3,000 government employers. The CRF is primarily funded by New York taxpayers, who pay an estimated $2.5 billion to the fund each year.