Public employees who qualify receive two-thirds of their final salary, with no state or federal taxes deducted, and life insurance without having to pay a premium until age 55.
Employees receive 40 percent of salary and federal taxes are deducted under a normal disability.
The Statehouse Bureau of The Star-Ledger of Newark and The Record says records show the state made $91.5 million in payments to police and firefighters in 2010.
The state Supreme Court in 2007 and 2008 changed eligibility rules.
Pension board chairman John Sierchio says two-thirds of the cases heard involve people who are not really permanently disabled.
Gov. Chris Christie says he'd like to change the laws.