In an era of generous municipal salaries and union-friendly overtime rules, it may not come as a complete shock that there are thousands of Metropolitan Transportation Authority employees — 8,074, to be precise — who made $100,000 or more last year.

The usual top-level managers are included in that list, but so are dozens of lower-level employees, including conductors, police officers and engineers, many of whom pulled in six figures in overtime and retirement benefits alone.

One of those workers, a Long Island Rail Road conductor who retired in April, made $239,148, about $4,000 more than the authority’s chief financial officer, according to payroll data released on Wednesday.

In fact, more than a quarter of the Long Island Rail Road’s 7,000 employees earned more than $100,000 last year, including the conductor, Thomas J. Redmond, and two locomotive engineers — who were among the top 25 earners in the entire transportation authority.