S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1889--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 16, 2021
                                ___________
 
 Introduced  by Sens. SKOUFIS, ADDABBO, JACKSON -- read twice and ordered
   printed, and when printed to be committed to the  Committee  on  Civil
   Service  and  Pensions  -- committee discharged, bill amended, ordered
   reprinted as amended and recommitted to said committee
 
 AN ACT to amend the retirement and social security law, in  relation  to
   providing   accidental   disability   retirement   benefits  for  fire
   protection specialists
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The retirement and social security law is amended by adding
 a new section 605-f to read as follows:
   § 605-F. ACCIDENTAL DISABILITY RETIREMENT FOR FIRE PROTECTION SPECIAL-
 ISTS.    A.  A  MEMBER  EMPLOYED AS A FIRE PROTECTION SPECIALIST I, FIRE
 PROTECTION SPECIALIST II OR FIRE  PROTECTION  SPECIALIST  III  SHALL  BE
 ENTITLED  TO  AN  ACCIDENTAL  DISABILITY RETIREMENT ALLOWANCE IF, AT THE
 TIME APPLICATION THEREFOR IS FILED, SUCH MEMBER IS:
   1. PHYSICALLY OR MENTALLY INCAPACITATED FOR PERFORMANCE OF DUTY AS THE
 NATURAL AND PROXIMATE RESULT OF AN  ACCIDENT,  UNLESS  THE  CONTRARY  BE
 PROVED  BY  COMPETENT  EVIDENCE,  NOT  CAUSED  BY HIS OR HER OWN WILLFUL
 NEGLIGENCE, SUSTAINED IN SUCH SERVICE AND WHILE ACTUALLY A MEMBER OF THE
 RETIREMENT SYSTEM; AND
   2. ACTUALLY IN SERVICE UPON WHICH HIS  OR  HER  MEMBERSHIP  IS  BASED.
 HOWEVER,  IN  A  CASE WHERE A MEMBER IS DISCONTINUED FROM SERVICE SUBSE-
 QUENT TO THE ACCIDENT, EITHER VOLUNTARILY OR INVOLUNTARILY, AND PROVIDED
 THAT THE MEMBER MEETS THE REQUIREMENTS OF PARAGRAPH ONE OF THIS SUBDIVI-
 SION, APPLICATION MAY BE MADE NOT LATER THAN TWO YEARS AFTER THE  MEMBER
 IS FIRST DISCONTINUED FROM SERVICE.
   B.  APPLICATION  FOR AN ACCIDENTAL DISABILITY RETIREMENT ALLOWANCE FOR
 SUCH A MEMBER MAY BE MADE BY:
   1. SUCH MEMBER; OR
   2. THE HEAD OF THE DEPARTMENT IN WHICH SUCH MEMBER IS EMPLOYED; OR
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD06053-03-1

 S. 1889--A                          2
 
   3. ANY PERSON ACTING ON BEHALF OF AND AUTHORIZED BY SUCH MEMBER.
   C.  1.  AFTER  THE FILING OF SUCH AN APPLICATION, SUCH MEMBER SHALL BE
 GIVEN ONE OR MORE MEDICAL EXAMINATIONS. NO  SUCH  APPLICATION  SHALL  BE
 APPROVED,  HOWEVER, UNLESS THE MEMBER OR SOME OTHER PERSON ON HIS OR HER
 BEHALF SHALL HAVE FILED WRITTEN NOTICE IN THE OFFICE OF THE  COMPTROLLER
 WITHIN NINETY DAYS AFTER THE ACCIDENT, SETTING FORTH:
   (A) THE TIME WHEN AND THE PLACE WHERE SUCH ACCIDENT OCCURRED; AND
   (B) THE PARTICULARS THEREOF; AND
   (C) THE NATURE AND EXTENT OF THE MEMBER'S INJURIES; AND
   (D) HIS OR HER ALLEGED INCAPACITY.
   2. THE NOTICE HEREIN REQUIRED NEED NOT BE GIVEN:
   (A)  IF  THE NOTICE OF SUCH ACCIDENT SHALL BE FILED IN ACCORDANCE WITH
 THE PROVISIONS OF THE WORKERS' COMPENSATION  LAW  OF  ANY  STATE  WITHIN
 WHICH  A PARTICIPATING EMPLOYER IN NEW YORK STATE SHALL HAVE ITS EMPLOY-
 EES LOCATED OR PERFORMING FUNCTIONS AND DUTIES WITHIN THE  NORMAL  SCOPE
 OF THEIR EMPLOYMENT; OR
   (B)  IF  THE APPLICATION FOR ACCIDENTAL DISABILITY RETIREMENT IS FILED
 WITHIN ONE YEAR AFTER THE DATE OF SUCH ACCIDENT; OR
   (C) IF A FAILURE TO FILE NOTICE HAS BEEN EXCUSED FOR GOOD CAUSE  SHOWN
 AS PROVIDED BY RULES AND REGULATIONS PROMULGATED BY THE COMPTROLLER.
   D.  IF  THE  COMPTROLLER  DETERMINES  THAT THE MEMBER IS PHYSICALLY OR
 MENTALLY INCAPACITATED FOR THE PERFORMANCE  OF  DUTY  AND  OUGHT  TO  BE
 RETIRED FOR ACCIDENTAL DISABILITY, SUCH MEMBER SHALL BE SO RETIRED. SUCH
 RETIREMENT SHALL BE EFFECTIVE AS OF A DATE APPROVED BY THE COMPTROLLER.
   E.  THE ANNUAL RETIREMENT ALLOWANCE PAYABLE UPON ACCIDENTAL DISABILITY
 RETIREMENT SHALL BE A PENSION OF THREE-QUARTERS  OF  HIS  OR  HER  FINAL
 AVERAGE  SALARY.  THE  PAYMENT  OF  SUCH PENSION SHALL BE SUBJECT TO THE
 PROVISIONS OF SECTION SIXTY-FOUR OF THIS CHAPTER.
   F. IF THE MEMBER, AT THE TIME OF THE FILING OF  AN  APPLICATION  UNDER
 THE  PROVISIONS  OF  SUBDIVISION  B  OF  THIS SECTION, IS ELIGIBLE FOR A
 SERVICE RETIREMENT BENEFIT, THEN AND IN THAT EVENT, HE OR SHE MAY SIMUL-
 TANEOUSLY FILE AN APPLICATION FOR SERVICE RETIREMENT IN ACCORDANCE  WITH
 THE  PROVISIONS  OF  SECTION  SEVENTY OF THIS CHAPTER, PROVIDED THAT THE
 MEMBER INDICATES ON THE APPLICATION FOR  SERVICE  RETIREMENT  THAT  SUCH
 APPLICATION IS FILED WITHOUT PREJUDICE TO THE APPLICATION FOR ACCIDENTAL
 DISABILITY RETIREMENT.
   G.  NOTWITHSTANDING  ANY  OTHER  PROVISION  OF LAW, THIS SECTION SHALL
 APPLY TO FIRE PROTECTION SPECIALISTS I, FIRE PROTECTION  SPECIALISTS  II
 AND  FIRE  PROTECTION  SPECIALISTS  III  WHO WERE HIRED ON OR AFTER JULY
 TWENTY-SEVENTH, NINETEEN HUNDRED SEVENTY-SIX.
   § 2. This act shall take effect immediately.
   FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
   This bill would allow State employees in civil service job titles fire
 protection specialist 1, 2, or 3, to be eligible  to  receive  an  acci-
 dental  disability  benefit  of  three-quarters of final average salary,
 less worker's compensation. Currently, such members are eligible  for  a
 benefit  of  one-third  of final average salary in the event of an acci-
 dental or ordinary disability.
   If this legislation is enacted during the 2021 legislative session, we
 anticipate that there will be an increase of  approximately  $83,000  in
 the  annual  contributions  of the State of New York for the fiscal year
 ending March 31, 2022. In future years, this cost will vary as the bill-
 ing rates and salary of the affected members change.
   In addition to the annual contributions discussed above, there will be
 an immediate past service cost of approximately $170,000 which  will  be

 S. 1889--A                          3
 
 borne  by  the State of New York as a one-time payment. This estimate is
 based on the assumption that payment will be made on March 1, 2022.
   These  estimated  costs  are based on 143 affected members employed by
 the State of New York, with annual salary of approximately $12.1 million
 as of March 31, 2020. The affected members  were  identified  using  job
 title codes provided by the office of Assemblyman Peter J. Abbate, Jr.
   Summary of relevant resources:
   Membership  data as of March 31, 2020 was used in measuring the impact
 of the proposed change, the same data used in the April 1, 2020 actuari-
 al valuation. Distributions and other statistics can  be  found  in  the
 2020  Report  of the Actuary and the 2020 Comprehensive Annual Financial
 Report.
   The actuarial assumptions and methods used are described in  the  2020
 Annual  Report  to  the  Comptroller  on  Actuarial Assumptions, and the
 Codes, Rules and Regulations  of  the  State  of  New  York:  Audit  and
 Control.
   The Market Assets and GASB Disclosures are found in the March 31, 2020
 New  York  State  and  Local  Retirement System Financial Statements and
 Supplementary Information.
   I am a member of the American Academy of Actuaries and meet the Quali-
 fication Standards to render the actuarial opinion contained herein.
   This fiscal note does not constitute a legal opinion on the  viability
 of  the  proposed change nor is it intended to serve as a substitute for
 the professional judgment of an attorney.
   This estimate, dated February 17, 2021,  and  intended  for  use  only
 during  the  2021  Legislative  Session,  is  Fiscal  Note  No. 2021-79,
 prepared by the Actuary for the New  York  State  and  Local  Retirement
 System.

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1889--B
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 16, 2021
                                ___________
 
 Introduced  by Sens. SKOUFIS, ADDABBO, JACKSON -- read twice and ordered
   printed, and when printed to be committed to the  Committee  on  Civil
   Service  and  Pensions  -- committee discharged, bill amended, ordered
   reprinted as amended and recommitted to said committee --  recommitted
   to  the  Committee  on  Civil  Service and Pensions in accordance with
   Senate Rule 6, sec. 8 -- committee discharged, bill  amended,  ordered
   reprinted as amended and recommitted to said committee
 
 AN  ACT  to amend the retirement and social security law, in relation to
   providing  accidental  disability   retirement   benefits   for   fire
   protection specialists
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The retirement and social security law is amended by adding
 a new section 605-g to read as follows:
   § 605-G. ACCIDENTAL DISABILITY RETIREMENT FOR FIRE PROTECTION SPECIAL-
 ISTS.  A. A MEMBER EMPLOYED AS A  FIRE  PROTECTION  SPECIALIST  I,  FIRE
 PROTECTION  SPECIALIST  II  OR  FIRE  PROTECTION SPECIALIST III SHALL BE
 ENTITLED TO AN ACCIDENTAL DISABILITY RETIREMENT  ALLOWANCE  IF,  AT  THE
 TIME APPLICATION THEREFOR IS FILED, SUCH MEMBER IS:
   1. PHYSICALLY OR MENTALLY INCAPACITATED FOR PERFORMANCE OF DUTY AS THE
 NATURAL  AND  PROXIMATE  RESULT  OF  AN ACCIDENT, UNLESS THE CONTRARY BE
 PROVED BY COMPETENT EVIDENCE, NOT CAUSED  BY  HIS  OR  HER  OWN  WILLFUL
 NEGLIGENCE, SUSTAINED IN SUCH SERVICE AND WHILE ACTUALLY A MEMBER OF THE
 RETIREMENT SYSTEM; AND
   2.  ACTUALLY  IN  SERVICE  UPON  WHICH HIS OR HER MEMBERSHIP IS BASED.
 HOWEVER, IN A CASE WHERE A MEMBER IS DISCONTINUED  FROM  SERVICE  SUBSE-
 QUENT TO THE ACCIDENT, EITHER VOLUNTARILY OR INVOLUNTARILY, AND PROVIDED
 THAT THE MEMBER MEETS THE REQUIREMENTS OF PARAGRAPH ONE OF THIS SUBDIVI-
 SION,  APPLICATION MAY BE MADE NOT LATER THAN TWO YEARS AFTER THE MEMBER
 IS FIRST DISCONTINUED FROM SERVICE.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06053-05-2
 S. 1889--B                          2
              

 
   B. APPLICATION FOR AN ACCIDENTAL DISABILITY RETIREMENT  ALLOWANCE  FOR
 SUCH A MEMBER MAY BE MADE BY:
   1. SUCH MEMBER; OR
   2. THE HEAD OF THE DEPARTMENT IN WHICH SUCH MEMBER IS EMPLOYED; OR
   3. ANY PERSON ACTING ON BEHALF OF AND AUTHORIZED BY SUCH MEMBER.
   C.  1.  AFTER  THE FILING OF SUCH AN APPLICATION, SUCH MEMBER SHALL BE
 GIVEN ONE OR MORE MEDICAL EXAMINATIONS. NO  SUCH  APPLICATION  SHALL  BE
 APPROVED,  HOWEVER, UNLESS THE MEMBER OR SOME OTHER PERSON ON HIS OR HER
 BEHALF SHALL HAVE FILED WRITTEN NOTICE IN THE OFFICE OF THE  COMPTROLLER
 WITHIN NINETY DAYS AFTER THE ACCIDENT, SETTING FORTH:
   (A) THE TIME WHEN AND THE PLACE WHERE SUCH ACCIDENT OCCURRED; AND
   (B) THE PARTICULARS THEREOF; AND
   (C) THE NATURE AND EXTENT OF THE MEMBER'S INJURIES; AND
   (D) HIS OR HER ALLEGED INCAPACITY.
   2. THE NOTICE HEREIN REQUIRED NEED NOT BE GIVEN:
   (A)  IF  THE NOTICE OF SUCH ACCIDENT SHALL BE FILED IN ACCORDANCE WITH
 THE PROVISIONS OF THE WORKERS' COMPENSATION  LAW  OF  ANY  STATE  WITHIN
 WHICH  A PARTICIPATING EMPLOYER IN NEW YORK STATE SHALL HAVE ITS EMPLOY-
 EES LOCATED OR PERFORMING FUNCTIONS AND DUTIES WITHIN THE  NORMAL  SCOPE
 OF THEIR EMPLOYMENT; OR
   (B)  IF  THE APPLICATION FOR ACCIDENTAL DISABILITY RETIREMENT IS FILED
 WITHIN ONE YEAR AFTER THE DATE OF SUCH ACCIDENT; OR
   (C) IF A FAILURE TO FILE NOTICE HAS BEEN EXCUSED FOR GOOD CAUSE  SHOWN
 AS PROVIDED BY RULES AND REGULATIONS PROMULGATED BY THE COMPTROLLER.
   D.  IF  THE  COMPTROLLER  DETERMINES  THAT THE MEMBER IS PHYSICALLY OR
 MENTALLY INCAPACITATED FOR THE PERFORMANCE  OF  DUTY  AND  OUGHT  TO  BE
 RETIRED FOR ACCIDENTAL DISABILITY, SUCH MEMBER SHALL BE SO RETIRED. SUCH
 RETIREMENT SHALL BE EFFECTIVE AS OF A DATE APPROVED BY THE COMPTROLLER.
   E.  THE ANNUAL RETIREMENT ALLOWANCE PAYABLE UPON ACCIDENTAL DISABILITY
 RETIREMENT SHALL BE A PENSION OF THREE-QUARTERS  OF  HIS  OR  HER  FINAL
 AVERAGE  SALARY.  THE  PAYMENT  OF  SUCH PENSION SHALL BE SUBJECT TO THE
 PROVISIONS OF SECTION SIXTY-FOUR OF THIS CHAPTER.
   F. IF THE MEMBER, AT THE TIME OF THE FILING OF  AN  APPLICATION  UNDER
 THE  PROVISIONS  OF  SUBDIVISION  B  OF  THIS SECTION, IS ELIGIBLE FOR A
 SERVICE RETIREMENT BENEFIT, THEN AND IN THAT EVENT, HE OR SHE MAY SIMUL-
 TANEOUSLY FILE AN APPLICATION FOR SERVICE RETIREMENT IN ACCORDANCE  WITH
 THE  PROVISIONS  OF  SECTION  SEVENTY OF THIS CHAPTER, PROVIDED THAT THE
 MEMBER INDICATES ON THE APPLICATION FOR  SERVICE  RETIREMENT  THAT  SUCH
 APPLICATION IS FILED WITHOUT PREJUDICE TO THE APPLICATION FOR ACCIDENTAL
 DISABILITY RETIREMENT.
   G.  NOTWITHSTANDING  ANY  OTHER  PROVISION  OF LAW, THIS SECTION SHALL
 APPLY TO FIRE PROTECTION SPECIALISTS I, FIRE PROTECTION  SPECIALISTS  II
 AND  FIRE  PROTECTION  SPECIALISTS  III  WHO WERE HIRED ON OR AFTER JULY
 TWENTY-SEVENTH, NINETEEN HUNDRED SEVENTY-SIX.
   § 2. This act shall take effect immediately.
   FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
   This bill would allow State employees in civil service job titles fire
 protection specialist 1, 2, or 3, to be eligible  to  receive  an  acci-
 dental  disability  benefit  of  three-quarters of final average salary,
 less worker's compensation. Currently, such members are eligible  for  a
 benefit  of  one-third  of final average salary in the event of an acci-
 dental or ordinary disability.
   If this bill is enacted during the 2022 legislative session, we antic-
 ipate that there will be an increase of  approximately  $62,000  in  the
 annual contributions of the State of New York for the fiscal year ending
 S. 1889--B                          3
 
 March  31,  2023.  In  future  years, this cost will vary as the billing
 rates and salary of the affected members change.
   In addition to the annual contributions discussed above, there will be
 an  immediate  past service cost of approximately $159,000 which will be
 borne by the State of New York as a one-time payment. This  estimate  is
 based on the assumption that payment will be made on March 1, 2023.
   These  estimated  costs  are based on 151 affected members employed by
 the State of New York, with annual salary of approximately $14.3 million
 as of March 31, 2021. The affected members  were  identified  using  job
 title codes provided by the office of Assemblyman Peter J. Abbate, Jr.
   Summary of relevant resources:
   Membership  data as of March 31, 2021 was used in measuring the impact
 of the proposed change, the same data used in the April 1, 2021 actuari-
 al valuation. Distributions and other statistics can  be  found  in  the
 2021  Report  of the Actuary and the 2021 Comprehensive Annual Financial
 Report.
   The actuarial assumptions and methods used are described in  the  2020
 and  2021 Annual Report to the Comptroller on Actuarial Assumptions, and
 the Codes, Rules and Regulations of the State of  New  York:  Audit  and
 Control.
   The Market Assets and GASB Disclosures are found in the March 31, 2021
 New  York  State  and  Local  Retirement System Financial Statements and
 Supplementary Information.
   I am a member of the American Academy of Actuaries and meet the Quali-
 fication Standards to render the actuarial opinion contained herein.
   This fiscal note does not constitute a legal opinion on the  viability
 of  the  proposed change nor is it intended to serve as a substitute for
 the professional judgment of an attorney.
   This estimate, dated February 16, 2022,  and  intended  for  use  only
 during  the  2022  Legislative  Session,  is  Fiscal  Note  No. 2022-45,
 prepared by the Actuary for the New  York  State  and  Local  Retirement
 System.

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1889--C
     Cal. No. 999
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 16, 2021
                                ___________
 
 Introduced  by  Sens. SKOUFIS, ADDABBO, BROOKS, JACKSON, MANNION -- read
   twice and ordered printed, and when printed to  be  committed  to  the
   Committee  on Civil Service and Pensions -- committee discharged, bill
   amended, ordered reprinted as amended and recommitted to said  commit-
   tee  --  recommitted to the Committee on Civil Service and Pensions in
   accordance with Senate Rule 6, sec. 8 --  committee  discharged,  bill
   amended,  ordered reprinted as amended and recommitted to said commit-
   tee -- reported favorably from said committee  and  committed  to  the
   Committee  on  Finance  --  reported  favorably  from  said committee,
   ordered to first report, amended on first report, ordered to a  second
   report  and  ordered  reprinted,  retaining  its place in the order of
   second report
 
 AN ACT to amend the retirement and social security law, in  relation  to
   providing   accidental   disability   retirement   benefits  for  fire
   protection specialists
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. The retirement and social security law is amended by adding
 a new section 607-l to read as follows:
   §  607-L. PERFORMANCE OF DUTY DISABILITY RETIREMENT; DIVISION OF HOME-
 LAND SECURITY AND EMERGENCY SERVICES. A. ANY EMPLOYEE OF THE DIVISION OF
 HOMELAND SECURITY AND  EMERGENCY  SERVICES  IN  THE  TITLE  SERIES  FIRE
 PROTECTION  SPECIALIST  WHO BECOMES PHYSICALLY OR MENTALLY INCAPACITATED
 FOR THE PERFORMANCE OF DUTY AS THE NATURAL AND PROXIMATE  RESULT  OF  AN
 INJURY  SUSTAINED  IN  THE PERFORMANCE OR DISCHARGE OF HIS OR HER DUTIES
 SHALL BE PAID A PERFORMANCE  OF  DUTY  DISABILITY  RETIREMENT  ALLOWANCE
 EQUAL  TO  THAT WHICH IS PROVIDED IN SECTION SIXTY-THREE-B OF THIS CHAP-
 TER.
   B. NOTWITHSTANDING ANY PROVISION OF THIS CHAPTER OR OF ANY GENERAL  OR
 SPECIAL  LAW  TO  THE  CONTRARY,  ANY  CONDITION OF IMPAIRMENT OF HEALTH
 CAUSED BY DISEASES OF THE HEART RESULTING IN DISABILITY OR DEATH  TO  AN
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD06053-08-2
 S. 1889--C                          2
 
 EMPLOYEE  COVERED  BY  THIS  SECTION  PRESENTLY  EMPLOYED WHO SHALL HAVE
 SUSTAINED SUCH DISABILITY WHILE SO EMPLOYED AND WHO SUCCESSFULLY  PASSED
 A  PHYSICAL  EXAMINATION ON ENTRY INTO SERVICE, WHICH EXAMINATION FAILED
 TO  DISCLOSE  EVIDENCE  OF ANY DISEASE OR OTHER IMPAIRMENT OF THE HEART,
 SHALL BE PRESUMPTIVE  EVIDENCE  THAT  SUCH  DISEASE  OR  IMPAIRMENT  WAS
 INCURRED  IN  THE PERFORMANCE AND DISCHARGE OF DUTY, UNLESS THE CONTRARY
 BE PROVED BY COMPETENT EVIDENCE.
   §  2.  All  past  service  costs  associated  with  implementing   the
 provisions of this act shall be borne by the state of New York.
   § 3. This act shall take effect immediately.
   FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
   This  bill  would  allow certain employees of the Division of Homeland
 Security and Emergency Services (DHSES) in the job  title  series  "fire
 protection  specialist"  to be eligible to receive a performance of duty
 disability benefit of 75% of final average salary, less worker's compen-
 sation.  Further, this proposal provides that diseases of the heart  are
 presumed  to  have  occurred in the performance of duty. Currently, such
 members are eligible for a benefit of one-third of final average  salary
 in the event of an accidental or ordinary disability.
   If this bill is enacted during the 2022 legislative session, we antic-
 ipate  that  there  will be an increase of approximately $170,000 in the
 annual contributions of the State of New York for the fiscal year ending
 March 31, 2023. In future years, this cost  will  vary  as  the  billing
 rates and salary of the affected members change.
   In addition to the annual contributions discussed above, there will be
 an  immediate  past service cost of approximately $749,000 which will be
 borne by the State of New York as a one-time payment. This  estimate  is
 based on the assumption that payment will be made on March 1, 2023.
   These  estimated  costs  are based on 165 affected members employed by
 the State of New York, with annual salary of approximately $15.4 million
 as of March 31, 2021.  The affected members were  identified  using  job
 title codes previously provided by the New York State Assembly.
   Summary of relevant resources:
   Membership  data as of March 31, 2021 was used in measuring the impact
 of the proposed change, the same data used in the April 1, 2021 actuari-
 al valuation.  Distributions and other statistics can be  found  in  the
 2021  Report  of the Actuary and the 2021 Comprehensive Annual Financial
 Report.
   The actuarial assumptions and methods used are described in  the  2020
 and  2021 Annual Report to the Comptroller on Actuarial Assumptions, and
 the Codes, Rules and Regulations of the State of  New  York:  Audit  and
 Control.
   The Market Assets and GASB Disclosures are found in the March 31, 2021
 New  York  State  and  Local  Retirement System Financial Statements and
 Supplementary Information.
   I am a member of the American Academy of Actuaries and meet the Quali-
 fication Standards to render the actuarial opinion contained herein.
   This fiscal note does not constitute a legal opinion on the  viability
 of  the  proposed change nor is it intended to serve as a substitute for
 the professional judgment of an attorney.
   This estimate, dated December 14, 2021,  and  intended  for  use  only
 during the 2022 Legislative Session, is Fiscal Note No. 2022-7, prepared
 by the Actuary for the New York State and Local Retirement System.