Agree, but there is no surplus, merely taxes collected in excess of what were budgeted. Just as a customer (or a taxpayer) expects change from a $20 bill when paying for a $17 item, we too should receive our change.

The solution to pension spiking would be simple if we had competent state/local labor contract negotiators. Base salary alone should be the determining factor, ignoring overtime. But that's won't happen until we elect Governors and legislators not beholden to the public sector unions.