S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4408
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 4, 2021
                                ___________
 
 Introduced  by  Sen. SKOUFIS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Civil Service and Pensions
 
 AN ACT to amend the retirement and social security law, in  relation  to
   disability benefits for firefighters employed by the division of mili-
   tary and naval affairs

   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
 two new sections 63-g and 63-h to read as follows:
   § 63-G. PERFORMANCE OF DUTY DISABILITY RETIREMENT. A.  ANY  MEMBER  OF
 THE  RETIREMENT  SYSTEM  EMPLOYED  BY THE DIVISION OF MILITARY AND NAVAL
 AFFAIRS SHALL BE ELIGIBLE TO RETIRE PURSUANT TO THE PROVISIONS  OF  THIS
 SECTION IF HE OR SHE IS AN AIRPORT FIREFIGHTER APPRENTICE, AIRPORT FIRE-
 FIGHTER  I,  AIRPORT FIREFIGHTER II, AIRPORT FIREFIGHTER III OR TRAINING
 AND SAFETY OFFICER.
   B. NOTWITHSTANDING ANY PROVISION OF THIS CHAPTER OR OF ANY GENERAL  OR
 SPECIAL  LAW  TO  THE  CONTRARY,  ANY  MEMBER  WHO BECOMES PHYSICALLY OR
 MENTALLY INCAPACITATED AS THE RESULT OF A DISABILITY, WHO  IS  PRESENTLY
 EMPLOYED  AND WHO SHALL HAVE SUSTAINED SUCH DISABILITY WHILE SO EMPLOYED
 AND WHILE ACTUALLY A MEMBER OF THE RETIREMENT SYSTEM, PROVIDED THAT SUCH
 DISABILITY OR DEATH (A) WAS CAUSED BY THE NATURAL AND  PROXIMATE  RESULT
 OF A DISABILITY, NOT CAUSED BY SUCH FIREFIGHTER'S OWN WILLFUL NEGLIGENCE
 AND  (B)  WAS  INCURRED IN THE PERFORMANCE AND DISCHARGE OF DUTY, UNLESS
 THE CONTRARY BE PROVEN BY COMPETENT EVIDENCE, SHALL BE PAID  A  PERFORM-
 ANCE  OF  DUTY  DISABILITY  RETIREMENT  BENEFIT PAYABLE PURSUANT TO THIS
 SECTION.
   C. APPLICATION FOR A PERFORMANCE OF DUTY DISABILITY RETIREMENT  ALLOW-
 ANCE FOR SUCH A MEMBER MAY BE MADE BY:
   1. SUCH MEMBER;
   2. THE HEAD OF THE DEPARTMENT IN WHICH SUCH MEMBER IS EMPLOYED; OR
   3. SOME PERSON ACTING ON BEHALF OF AND AUTHORIZED BY SUCH MEMBER.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD06237-02-1

 S. 4408                             2
 
   D.  AFTER THE FILING OF SUCH AN APPLICATION SUCH MEMBER SHALL BE GIVEN
 ONE OR MORE MEDICAL EXAMINATIONS.   IF THE COMPTROLLER  DETERMINES  THAT
 THE  MEMBER  IS PHYSICALLY OR MENTALLY INCAPACITATED FOR THE PERFORMANCE
 OF DUTY AND OUGHT TO BE RETIRED FOR PERFORMANCE OF DUTY DISABILITY, SUCH
 MEMBER  SHALL BE SO RETIRED.  SUCH RETIREMENT SHALL BE EFFECTIVE AS OF A
 DATE APPROVED BY THE COMPTROLLER.
   E. THE RETIREMENT ALLOWANCE PAYABLE UPON RETIREMENT FOR PERFORMANCE OF
 DUTY DISABILITY SHALL CONSIST OF A PENSION OF ONE-HALF  OF  HIS  OR  HER
 FINAL AVERAGE SALARY PLUS AN ANNUITY WHICH SHALL BE THE ACTUARIAL EQUIV-
 ALENT OF SUCH MEMBER'S ACCUMULATED CONTRIBUTIONS, IF ANY.
   F.  IF  THE  MEMBER, AT THE TIME OF THE FILING OF AN APPLICATION UNDER
 THE PROVISIONS OF SUBDIVISION C OF  THIS  SECTION,  IS  ELIGIBLE  FOR  A
 SERVICE  RETIREMENT  BENEFIT,  THEN  AND  IN THAT EVENT, SUCH MEMBER MAY
 SIMULTANEOUSLY FILE AN APPLICATION FOR SERVICE RETIREMENT IN  ACCORDANCE
 WITH  THE  PROVISIONS  OF SECTION SEVENTY OF THIS ARTICLE, PROVIDED THAT
 THE MEMBER INDICATES ON THE APPLICATION FOR SERVICE RETIREMENT THAT SUCH
 APPLICATION IS FILED WITHOUT PREJUDICE TO THE APPLICATION  FOR  PERFORM-
 ANCE OF DUTY DISABILITY RETIREMENT.
   G.  ANY BENEFIT PROVIDED PURSUANT TO THIS SECTION SHALL NOT BE CONSID-
 ERED AS AN ACCIDENTAL DISABILITY BENEFIT WITHIN THE MEANING  OF  SECTION
 SIXTY-FOUR  OF THIS TITLE.  ANY BENEFIT PAYABLE PURSUANT TO THE WORKERS'
 COMPENSATION LAW TO A MEMBER RECEIVING A DISABILITY  ALLOWANCE  PURSUANT
 TO  THIS  SECTION SHALL BE IN ADDITION TO SUCH RETIREMENT FOR DISABILITY
 INCURRED IN PERFORMANCE OF DUTY ALLOWANCE.
   § 63-H. CERTAIN IMPAIRMENTS OF HEALTH; PRESUMPTION. A. ANY  MEMBER  OF
 THE  RETIREMENT  SYSTEM  EMPLOYED  BY THE DIVISION OF MILITARY AND NAVAL
 AFFAIRS SHALL BE ELIGIBLE TO RETIRE PURSUANT TO THE PROVISIONS  OF  THIS
 SECTION IF HE OR SHE IS AN AIRPORT FIREFIGHTER APPRENTICE, AIRPORT FIRE-
 FIGHTER  I,  AIRPORT FIREFIGHTER II, AIRPORT FIREFIGHTER III OR TRAINING
 AND SAFETY OFFICER.
   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: (1) DISEASES OF THE HEART; OR (2) ANY (I)  MELANOMA  OR  (II)
 CONDITION  OF  CANCER AFFECTING THE LYMPHATIC, DIGESTIVE, HEMATOLOGICAL,
 URINARY, NEUROLOGICAL, BREAST, REPRODUCTIVE OR PROSTATE SYSTEMS  RESULT-
 ING  IN  DISABILITY  TO  A  MEMBER  COVERED  BY  THIS SECTION, PRESENTLY
 EMPLOYED, WHO SUCCESSFULLY PASSED A PHYSICAL EXAMINATION ON  ENTRY  INTO
 SERVICE  AS  AN  AIRPORT  FIREFIGHTER APPRENTICE, AIRPORT FIREFIGHTER I,
 AIRPORT FIREFIGHTER II, AIRPORT FIREFIGHTER III OR TRAINING  AND  SAFETY
 OFFICER  WHICH  EXAMINATION  FAILED TO REVEAL EVIDENCE OF ANY DISEASE OR
 OTHER IMPAIRMENT OF THE HEART OR SUCH MELANOMA OR  CONDITION,  SHALL  BE
 PRESUMPTIVE  EVIDENCE  THAT  IT  WAS  INCURRED  IN  THE  PERFORMANCE AND
 DISCHARGE OF DUTY, UNLESS THE CONTRARY BE PROVEN BY  COMPETENT  EVIDENCE
 AND  SHALL BE PAID A PERFORMANCE OF DUTY DISABILITY RETIREMENT ALLOWANCE
 EQUAL TO THAT WHICH IS PROVIDED IN SECTION SIXTY-THREE  OF  THIS  TITLE,
 SUBJECT TO THE PROVISIONS OF SECTION SIXTY-FOUR OF THIS TITLE.
   C.  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  LUNG, RESULTING IN DISABILITY TO A MEMBER
 COVERED BY THIS SECTION, PRESENTLY EMPLOYED, WHO SUCCESSFULLY  PASSED  A
 PHYSICAL  EXAMINATION  ON  ENTRY  INTO SERVICE AS AN AIRPORT FIREFIGHTER
 APPRENTICE, AIRPORT FIREFIGHTER I, AIRPORT FIREFIGHTER II, AIRPORT FIRE-
 FIGHTER III OR TRAINING AND SAFETY OFFICER, WHICH EXAMINATION FAILED  TO
 DISCLOSE  EVIDENCE OF ANY DISEASE OR OTHER IMPAIRMENT OF THE LUNG, SHALL
 BE PRESUMPTIVE EVIDENCE THAT IT WAS  INCURRED  IN  THE  PERFORMANCE  AND
 DISCHARGE  OF  DUTY, UNLESS THE CONTRARY BE PROVEN BY COMPETENT EVIDENCE

 S. 4408                             3
 
 AND SHALL BE PAID A PERFORMANCE OF DUTY DISABILITY RETIREMENT  ALLOWANCE
 EQUAL  TO  THAT  WHICH IS PROVIDED IN SECTION SIXTY-THREE OF THIS TITLE,
 SUBJECT TO THE PROVISIONS OF SECTION SIXTY-FOUR OF THIS TITLE.
   D.  AFTER  THE FILING OF AN APPLICATION SUCH MEMBER SHALL BE GIVEN ONE
 OR MORE MEDICAL EXAMINATIONS.  IF THE COMPTROLLER  DETERMINES  THAT  THE
 MEMBER  IS  PHYSICALLY  OR MENTALLY INCAPACITATED FOR THE PERFORMANCE OF
 DUTY AND OUGHT TO BE RETIRED FOR PERFORMANCE OF  DUTY  DISABILITY,  SUCH
 MEMBER  SHALL BE SO RETIRED.  SUCH RETIREMENT SHALL BE EFFECTIVE AS OF A
 DATE APPROVED BY THE COMPTROLLER.
   E. IF THE MEMBER, AT THE TIME OF THE FILING OF  SUCH  APPLICATION,  IS
 ELIGIBLE  FOR A SERVICE RETIREMENT BENEFIT, THEN AND IN THAT EVENT, SUCH
 MEMBER MAY SIMULTANEOUSLY FILE AN APPLICATION  FOR  SERVICE  RETIREMENT,
 PROVIDED  THAT  THE  MEMBER  INDICATES  ON  THE  APPLICATION FOR SERVICE
 RETIREMENT THAT SUCH APPLICATION  IS  FILED  WITHOUT  PREJUDICE  TO  THE
 APPLICATION FOR PERFORMANCE OF DUTY DISABILITY RETIREMENT.
   §  2.  The retirement and social security law is amended by adding two
 new sections 607-j and 607-k to read as follows:
   § 607-J. PERFORMANCE OF DUTY DISABILITY RETIREMENT. A. ANY  MEMBER  OF
 THE  RETIREMENT  SYSTEM  EMPLOYED  BY THE DIVISION OF MILITARY AND NAVAL
 AFFAIRS SHALL BE ELIGIBLE TO RETIRE PURSUANT TO THE PROVISIONS  OF  THIS
 SECTION IF HE OR SHE IS AN AIRPORT FIREFIGHTER APPRENTICE, AIRPORT FIRE-
 FIGHTER  I,  AIRPORT FIREFIGHTER II, AIRPORT FIREFIGHTER III OR TRAINING
 AND SAFETY OFFICER.
   B. NOTWITHSTANDING ANY PROVISION OF THIS CHAPTER OR OF ANY GENERAL  OR
 SPECIAL  LAW  TO  THE  CONTRARY,  ANY  MEMBER  WHO BECOMES PHYSICALLY OR
 MENTALLY INCAPACITATED AS THE RESULT OF A DISABILITY, WHO  IS  PRESENTLY
 EMPLOYED  AND WHO SHALL HAVE SUSTAINED SUCH DISABILITY WHILE SO EMPLOYED
 AND WHILE ACTUALLY A MEMBER OF THE RETIREMENT SYSTEM, PROVIDED THAT SUCH
 DISABILITY OR DEATH (A) WAS CAUSED BY THE NATURAL AND  PROXIMATE  RESULT
 OF A DISABILITY, NOT CAUSED BY SUCH FIREFIGHTER'S OWN WILLFUL NEGLIGENCE
 AND  (B)  WAS  INCURRED IN THE PERFORMANCE AND DISCHARGE OF DUTY, UNLESS
 THE CONTRARY BE PROVEN BY COMPETENT EVIDENCE, SHALL BE PAID  A  PERFORM-
 ANCE  OF  DUTY  DISABILITY  RETIREMENT  BENEFIT PAYABLE PURSUANT TO THIS
 SECTION.
   C. APPLICATION FOR A PERFORMANCE OF DUTY DISABILITY RETIREMENT  ALLOW-
 ANCE FOR SUCH A MEMBER MAY BE MADE BY:
   1. SUCH MEMBER;
   2. THE HEAD OF THE DEPARTMENT IN WHICH SUCH MEMBER IS EMPLOYED; OR
   3. SOME PERSON ACTING ON BEHALF OF AND AUTHORIZED BY SUCH MEMBER.
   D.  AFTER THE FILING OF SUCH AN APPLICATION SUCH MEMBER SHALL BE GIVEN
 ONE  OR  MORE MEDICAL EXAMINATIONS.   IF THE COMPTROLLER DETERMINES THAT
 THE MEMBER IS PHYSICALLY OR MENTALLY INCAPACITATED FOR  THE  PERFORMANCE
 OF DUTY AND OUGHT TO BE RETIRED FOR PERFORMANCE OF DUTY DISABILITY, SUCH
 MEMBER  SHALL  BE SO RETIRED. SUCH RETIREMENT SHALL BE EFFECTIVE AS OF A
 DATE APPROVED BY THE COMPTROLLER.
   E. THE RETIREMENT ALLOWANCE PAYABLE UPON RETIREMENT FOR PERFORMANCE OF
 DUTY DISABILITY SHALL CONSIST OF A PENSION OF ONE-HALF  OF  HIS  OR  HER
 FINAL AVERAGE SALARY PLUS AN ANNUITY WHICH SHALL BE THE ACTUARIAL EQUIV-
 ALENT OF SUCH MEMBER'S ACCUMULATED CONTRIBUTIONS, IF ANY.
   F.  IF  THE  MEMBER, AT THE TIME OF THE FILING OF AN APPLICATION UNDER
 THE PROVISIONS OF SUBDIVISION C OF  THIS  SECTION,  IS  ELIGIBLE  FOR  A
 SERVICE  RETIREMENT  BENEFIT,  THEN  AND  IN THAT EVENT, SUCH MEMBER MAY
 SIMULTANEOUSLY 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

 S. 4408                             4
 
 APPLICATION IS FILED WITHOUT PREJUDICE TO THE APPLICATION  FOR  PERFORM-
 ANCE OF DUTY DISABILITY RETIREMENT.
   G.  ANY BENEFIT PROVIDED PURSUANT TO THIS SECTION SHALL NOT BE CONSID-
 ERED AS AN ACCIDENTAL DISABILITY BENEFIT WITHIN THE MEANING  OF  SECTION
 SIXTY-FOUR OF THIS CHAPTER. ANY BENEFIT PAYABLE PURSUANT TO THE WORKERS'
 COMPENSATION  LAW  TO A MEMBER RECEIVING A DISABILITY ALLOWANCE PURSUANT
 TO THIS SECTION SHALL BE IN ADDITION TO SUCH RETIREMENT  FOR  DISABILITY
 INCURRED IN PERFORMANCE OF DUTY ALLOWANCE.
   §  607-K. CERTAIN IMPAIRMENTS OF HEALTH; PRESUMPTION. A. ANY MEMBER OF
 THE RETIREMENT SYSTEM EMPLOYED BY THE DIVISION  OF  MILITARY  AND  NAVAL
 AFFAIRS  SHALL  BE ELIGIBLE TO RETIRE PURSUANT TO THE PROVISIONS OF THIS
 SECTION IF HE OR SHE IS AN AIRPORT FIREFIGHTER APPRENTICE, AIRPORT FIRE-
 FIGHTER I, AIRPORT FIREFIGHTER II, AIRPORT FIREFIGHTER III  OR  TRAINING
 AND SAFETY OFFICER.
   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:  (1)  DISEASES OF THE HEART; OR (2) ANY (I) MELANOMA OR (II)
 CONDITION OF CANCER AFFECTING THE LYMPHATIC,  DIGESTIVE,  HEMATOLOGICAL,
 URINARY,  NEUROLOGICAL, BREAST, REPRODUCTIVE OR PROSTATE SYSTEMS RESULT-
 ING IN DISABILITY  TO  A  MEMBER  COVERED  BY  THIS  SECTION,  PRESENTLY
 EMPLOYED,  WHO  SUCCESSFULLY PASSED A PHYSICAL EXAMINATION ON ENTRY INTO
 SERVICE AS AN AIRPORT FIREFIGHTER  APPRENTICE,  AIRPORT  FIREFIGHTER  I,
 AIRPORT  FIREFIGHTER  II, AIRPORT FIREFIGHTER III OR TRAINING AND SAFETY
 OFFICER WHICH EXAMINATION FAILED TO REVEAL EVIDENCE OF  ANY  DISEASE  OR
 OTHER  IMPAIRMENT  OF  THE HEART OR SUCH MELANOMA OR CONDITION, SHALL BE
 PRESUMPTIVE EVIDENCE  THAT  IT  WAS  INCURRED  IN  THE  PERFORMANCE  AND
 DISCHARGE  OF  DUTY, UNLESS THE CONTRARY BE PROVEN BY COMPETENT EVIDENCE
 AND SHALL BE PAID A PERFORMANCE OF DUTY DISABILITY RETIREMENT  ALLOWANCE
 EQUAL  TO THAT WHICH IS PROVIDED IN SECTION SIXTY-THREE OF THIS CHAPTER,
 SUBJECT TO THE PROVISIONS OF SECTIONS SIXTY-THREE AND SIXTY-FOUR OF THIS
 CHAPTER.
   C. 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 LUNG, RESULTING  IN  DISABILITY  TO  A  MEMBER
 COVERED  BY  THIS SECTION, PRESENTLY EMPLOYED, WHO SUCCESSFULLY PASSED A
 PHYSICAL EXAMINATION ON ENTRY INTO SERVICE  AS  AN  AIRPORT  FIREFIGHTER
 APPRENTICE, AIRPORT FIREFIGHTER I, AIRPORT FIREFIGHTER II, AIRPORT FIRE-
 FIGHTER  III OR TRAINING AND SAFETY OFFICER, WHICH EXAMINATION FAILED TO
 DISCLOSE EVIDENCE OF ANY DISEASE OR OTHER IMPAIRMENT OF THE LUNG,  SHALL
 BE  PRESUMPTIVE  EVIDENCE  THAT  IT  WAS INCURRED IN THE PERFORMANCE AND
 DISCHARGE OF DUTY, UNLESS THE CONTRARY BE PROVEN BY  COMPETENT  EVIDENCE
 AND  SHALL BE PAID A PERFORMANCE OF DUTY DISABILITY RETIREMENT ALLOWANCE
 EQUAL TO THAT WHICH IS PROVIDED IN SECTION SIXTY-THREE OF THIS  CHAPTER,
 SUBJECT TO THE PROVISIONS OF SECTION SIXTY-FOUR OF THIS CHAPTER.
   D.  AFTER  THE FILING OF AN APPLICATION SUCH MEMBER SHALL BE GIVEN ONE
 OR MORE MEDICAL EXAMINATIONS.  IF THE COMPTROLLER  DETERMINES  THAT  THE
 MEMBER  IS  PHYSICALLY  OR MENTALLY INCAPACITATED FOR THE PERFORMANCE OF
 DUTY AND OUGHT TO BE RETIRED FOR PERFORMANCE OF  DUTY  DISABILITY,  SUCH
 MEMBER  SHALL BE SO RETIRED.  SUCH RETIREMENT SHALL BE EFFECTIVE AS OF A
 DATE APPROVED BY THE COMPTROLLER.
   E. IF THE MEMBER, AT THE TIME OF THE FILING OF  SUCH  APPLICATION,  IS
 ELIGIBLE  FOR A SERVICE RETIREMENT BENEFIT, THEN AND IN THAT EVENT, SUCH
 MEMBER MAY SIMULTANEOUSLY FILE AN APPLICATION  FOR  SERVICE  RETIREMENT,
 PROVIDED  THAT  THE  MEMBER  INDICATES  ON  THE  APPLICATION FOR SERVICE
 RETIREMENT THAT SUCH APPLICATION  IS  FILED  WITHOUT  PREJUDICE  TO  THE
 APPLICATION FOR PERFORMANCE OF DUTY DISABILITY RETIREMENT.

 S. 4408                             5
 
   § 3. This act shall take effect immediately.
   FISCAL NOTE.-- Pursuant to Legislative Law, Section 50:
   This  bill  would  grant improved disability pensions to airport fire-
 fighters and training and safety officers in the New York State division
 of military and naval affairs who sustain a disability in  the  perform-
 ance  of their duties equal to 50% of final average salary (FAS), or 75%
 of FAS less worker's compensation (WC) when such disability  is  related
 to  heart  disease, lung disease, or certain forms of cancer, unless the
 contrary be proven by competent evidence.  Currently,  affected  members
 are entitled to an ordinary disability benefit of 1/3 of FAS.
   If this bill is enacted during the 2021 legislative session, we antic-
 ipate  that  there  will  be an increase of approximately $96,000 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  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 $672,000 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, 2022.
   These  estimated costs are based on 61 members having an annual salary
 for the fiscal year ending March 31, 2020 of approximately $4.9 million.
   Summary of relevant resources:
   The identities of the members who are affected by this legislation are
 not obtainable from our database. Job title code data  provided  by  the
 Civil Service Employees Association was relied upon to identify affected
 members.
   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 January 21,  2021,  and  intended  for  use  only
 during  the  2021  Legislative  Session,  is  Fiscal  Note  No. 2021-59,
 prepared by the Actuary for the New  York  State  and  Local  Retirement
 System.