Edit: actually, I think this system is used across the country.

http://www.latimes.com/news/local/la...,6677861.story

Approaching retirement, Ventura County Chief Executive Marty Robinson was earning $228,000 a year.

To boost her pension, which would be based on her final salary, Robinson cashed out nearly $34,000 in unused vacation pay, an $11,000 bonus for having earned a graduate degree and more than $24,000 in extra pension benefits the county owed her.

By the time she walked out the door last year, her pension was calculated at $272,000 a year — for life.

Robinson, 62, is among a group of public employees who have increased their retirement paychecks by adding such things as vacation time, educational incentives, car allowances and bonuses to their final salaries.