passed a physical examination which failed to disclose evidence of any
disease or other impairment of the heart.
§ 2. The retirement and social security law is amended by adding a new
section 63-i to read as follows:
§ 63-I. DEATH BENEFITS FOR FIRE MARSHALS EMPLOYED BY NASSAU COUNTY.
A. AS USED IN THIS SECTION, THE TERM "FIRE MARSHAL" SHALL MEAN A MEMBER
WHO IS EMPLOYED BY NASSAU COUNTY WITH A TITLE OF COUNTY FIRE MARSHAL,
SUPERVISING FIRE MARSHAL, FIRE MARSHAL, ASSISTANT FIRE MARSHAL, ASSIST-
ANT CHIEF FIRE MARSHAL, CHIEF FIRE MARSHAL, AND DIVISION SUPERVISING
FIRE MARSHAL.
B. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, WHERE A FIRE
MARSHAL WOULD HAVE BEEN ENTITLED TO A SERVICE RETIREMENT BENEFIT AT THE
TIME OF HIS OR HER DEATH AND WHERE HIS OR HER DEATH OCCURS ON OR AFTER
THE EFFECTIVE DATE OF THIS SECTION, THE BENEFICIARY OR BENEFICIARIES MAY
ELECT TO RECEIVE, IN A LUMP SUM, AN AMOUNT PAYABLE WHICH SHALL BE EQUAL
TO THE PENSION RESERVE THAT WOULD HAVE BEEN ESTABLISHED HAD THE MEMBER
RETIRED ON THE DATE OF HIS OR HER DEATH, OR THE VALUE OF THE DEATH BENE-
FIT AND THE RESERVE-FOR-INCREASED-TAKE-HOME-PAY, IF ANY, WHICHEVER IS
GREATER.
§ 3. Subdivisions a and j of section 89-w of the retirement and social
security law, as added by chapter 295 of the laws of 2007, are amended
to read as follows:
a. A member who serves as a county fire marshal, supervising fire
marshal, fire marshal, assistant fire marshal, assistant chief fire
marshal [or], chief fire marshal OR DIVISION SUPERVISING FIRE MARSHAL
and is employed by the county of Nassau shall be eligible to retire
pursuant to the provisions of this section. Such eligibility shall be an
alternative to the eligibility provisions available under any other plan
of this article to which such member is subject. The county executive of
the county of Nassau shall certify to the comptroller, periodically and
at such intervals of time as may be required of him or her and in such
fashion as may be prescribed, the identity of the eligible county fire
marshal, supervising fire marshals, fire marshals, assistant fire
marshals, assistant chief fire marshals [and], chief fire marshals AND
DIVISION SUPERVISING FIRE MARSHALS in his or her employ.
j. Notwithstanding any provision of this section or of any other
provision of law to the contrary, county fire marshals, supervising fire
marshals, fire marshals, assistant fire marshals, assistant chief fire
marshals [and], chief fire marshals AND DIVISION SUPERVISING FIRE
MARSHALS must serve five years within the Nassau county fire marshal
department after the effective date of this section before they are
eligible to retire under the provisions of the twenty-five year retire-
ment plan.
§ 4. Subdivision a of section 445 of the retirement and social securi-
ty law, as amended by chapter 245 of the laws of 2021, is amended to
read as follows:
a. No member of a retirement system who is subject to the provisions
of this article shall retire without regard to age, exclusive of retire-
ment for disability, unless he or she is a police officer, an investi-
gator member of the New York city employees' retirement system, fire-
fighter, correction officer, a qualifying member as defined in section
eighty-nine-t, as added by chapter six hundred fifty-seven of the laws
of nineteen hundred ninety-eight, of this chapter, sanitation worker, a
special officer (including persons employed by the city of New York in
the title urban park ranger or associate urban park ranger), school
safety agent, campus peace officer or a taxi and limousine commission
A. 5533 3
inspector member of the New York city employees' retirement system or
the New York city board of education retirement system, a dispatcher
member of the New York city employees' retirement system, a police
communications member of the New York city employees' retirement system,
an EMT member of the New York city employees' retirement system, a depu-
ty sheriff member of the New York city employees' retirement system, a
correction officer of the Westchester county correction department as
defined in section eighty-nine-e of this chapter or employed in Suffolk
county as a peace officer, as defined in section eighty-nine-s, as added
by chapter five hundred eighty-eight of the laws of nineteen hundred
ninety-seven, of this chapter, employed in Suffolk county as a
correction officer, as defined in section eighty-nine-f of this chapter,
or employed in Nassau county as a correction officer, uniformed
correction division personnel, sheriff, undersheriff or deputy sheriff,
as defined in section eighty-nine-g of this chapter, or employed in
Nassau county as an ambulance medical technician, an ambulance medical
technician/supervisor or a member who performs ambulance medical techni-
cian related services, or a police medic, police medic supervisor or a
member who performs police medic related services, as defined in section
eighty-nine-s, as amended by chapter five hundred seventy-eight of the
laws of nineteen hundred ninety-eight, of this chapter, or employed in
Nassau county as a peace officer, as defined in section eighty-nine-s,
as added by chapter five hundred ninety-five of the laws of nineteen
hundred ninety-seven, of this chapter, or employed in Albany county as a
sheriff, undersheriff, deputy sheriff, correction officer or identifica-
tion officer, as defined in section eighty-nine-h of this chapter or is
employed in St. Lawrence county as a sheriff, undersheriff, deputy sher-
iff or correction officer, as defined in section eighty-nine-i of this
chapter or is employed in Orleans county as a sheriff, undersheriff,
deputy sheriff or correction officer, as defined in section
eighty-nine-l of this chapter or is employed in Jefferson county as a
sheriff, undersheriff, deputy sheriff or correction officer, as defined
in section eighty-nine-j of this chapter or is employed in Onondaga
county as a deputy sheriff-jail division competitively appointed or as a
correction officer, as defined in section eighty-nine-k of this chapter
or is employed in a county which makes an election under subdivision j
of section eighty-nine-p of this chapter as a sheriff, undersheriff,
deputy sheriff or correction officer as defined in such section eighty-
nine-p or is employed in Broome County as a sheriff, undersheriff, depu-
ty sheriff or correction officer, as defined in section eighty-nine-m of
this chapter or is a Monroe county deputy sheriff-court security, or
deputy sheriff-jailor as defined in section eighty-nine-n, as added by
chapter five hundred ninety-seven of the laws of nineteen hundred nine-
ty-one, of this chapter or is employed in Greene county as a sheriff,
undersheriff, deputy sheriff or correction officer, as defined in
section eighty-nine-o of this chapter or is a traffic officer with the
town of Elmira as defined in section eighty-nine-q of this chapter or is
employed by Suffolk county as a park police officer, as defined in
section eighty-nine-r of this chapter or is a peace officer employed by
a county probation department as defined in section eighty-nine-t, as
added by chapter six hundred three of the laws of nineteen hundred nine-
ty-eight, of this chapter or is employed in Rockland county as a deputy
sheriff-civil as defined in section eighty-nine-v of this chapter as
added by chapter four hundred forty-one of the laws of two thousand one,
or is employed in Rockland county as a superior correction officer as
defined in section eighty-nine-v of this chapter as added by chapter
A. 5533 4
five hundred fifty-six of the laws of two thousand one or is a paramedic
employed by the police department in the town of Tonawanda and retires
under the provisions of section eighty-nine-v of this chapter, as added
by chapter four hundred seventy-two of the laws of two thousand one, or
is a county fire marshal, supervising fire marshal, fire marshal,
assistant fire marshal, assistant chief fire marshal [or], chief fire
marshal, DIVISION SUPERVISING FIRE MARSHAL OR FIRE MARSHAL TRAINEE
employed by the county of Nassau as defined in section eighty-nine-w of
this chapter and is in a plan which permits immediate retirement upon
completion of a specified period of service without regard to age.
Except as provided in subdivision c of section four hundred forty-five-a
of this article, subdivision c of section four hundred forty-five-b of
this article, subdivision c of section four hundred forty-five-c of this
article, subdivision c of section four hundred forty-five-d of this
article, subdivision c of section four hundred forty-five-e of this
article, subdivision c of section four hundred forty-five-f of this
article and subdivision c of section four hundred forty-five-h of this
article, a member in such a plan and such an occupation, other than a
police officer or investigator member of the New York city employees'
retirement system or a firefighter, shall not be permitted to retire
prior to the completion of twenty-five years of credited service;
provided, however, if such a member in such an occupation is in a plan
which permits retirement upon completion of twenty years of service
regardless of age, he or she may retire upon completion of twenty years
of credited service and prior to the completion of twenty-five years of
service, but in such event the benefit provided from funds other than
those based on such a member's own contributions shall not exceed two
per centum of final average salary per each year of credited service.
§ 5. The retirement and social security law is amended by adding a new
section 508-c to read as follows:
§ 508-C. DEATH BENEFITS FOR FIRE MARSHALS EMPLOYED BY NASSAU COUNTY.
A. AS USED IN THIS SECTION, THE TERM "FIRE MARSHAL" SHALL MEAN A MEMBER
WHO IS EMPLOYED BY NASSAU COUNTY WITH A TITLE OF COUNTY FIRE MARSHAL,
SUPERVISING FIRE MARSHAL, FIRE MARSHAL, ASSISTANT FIRE MARSHAL, ASSIST-
ANT CHIEF FIRE MARSHAL, CHIEF FIRE MARSHAL, OR DIVISION SUPERVISING FIRE
MARSHAL.
B. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, WHERE A FIRE
MARSHAL WOULD HAVE BEEN ENTITLED TO A SERVICE RETIREMENT BENEFIT AT THE
TIME OF HIS OR HER DEATH AND WHERE HIS OR HER DEATH OCCURS ON OR AFTER
THE EFFECTIVE DATE OF THIS SECTION, THE BENEFICIARY OR BENEFICIARIES MAY
ELECT TO RECEIVE, IN A LUMP SUM, AN AMOUNT PAYABLE WHICH SHALL BE EQUAL
TO THE PENSION RESERVE THAT WOULD HAVE BEEN ESTABLISHED HAD THE MEMBER
RETIRED ON THE DATE OF HIS OR HER DEATH, OR THE VALUE OF THE DEATH BENE-
FIT AND THE RESERVE-FOR-INCREASED-TAKE-HOME-PAY, IF ANY, WHICHEVER IS
GREATER.
§ 6. Subdivision s of section 603 of the retirement and social securi-
ty law, as added by chapter 295 of the laws of 2007, is amended to read
as follows:
s. The service retirement benefit specified in section six hundred
four of this article shall be payable to members with twenty-five years
of creditable service, without regard to age, who are employed in the
county of Nassau as a county fire marshal, supervising fire marshal,
fire marshal, assistant fire marshal, assistant chief fire marshal [or],
chief fire marshal OR DIVISION SUPERVISING FIRE MARSHAL as defined in
section eighty-nine-w of this chapter if: (i) such members have met the
minimum service requirements upon retirement, and (ii) in the case of a
A. 5533 5
member subject to the provisions of article fourteen of this chapter,
such member files an election therefor which provides that he or she
will be subject to the provisions of this article and to none of the
provisions of such article fourteen. Such election, which shall be
irrevocable, shall be in writing, duly executed and shall be filed with
the comptroller within one year of the effective date of this subdivi-
sion or within one year after entering the employment with such county
upon which eligibility is based, whichever comes later. For the purposes
of this subdivision, the term "creditable service" shall have the mean-
ing as so defined in both sections eighty-nine-w and six hundred one of
this chapter.
§ 7. Subdivision t of section 604 of the retirement and social securi-
ty law, as added by chapter 295 of the laws of 2007, is amended to read
as follows:
t. The early service retirement benefit for a member who is employed
in the county of Nassau as a county fire marshal, supervising fire
marshal, fire marshal, assistant fire marshal, assistant chief fire
marshal [or], chief fire marshal OR DIVISION SUPERVISING FIRE MARSHAL as
defined in section eighty-nine-w of this chapter shall be a pension
equal to one-fiftieth of final average salary times years of credited
service at the completion of twenty-five years of service as such county
fire marshal, supervising fire marshal, fire marshal, assistant fire
marshal, assistant chief fire marshal [or], chief fire marshal OR DIVI-
SION SUPERVISING FIRE MARSHAL, but not exceeding one-half of his or her
final average salary.
§ 8. The opening paragraph of subdivision a and subdivision g of
section 605-d of the retirement and social security law, as added by
chapter 416 of the laws of 2013, are amended to read as follows:
A member employed as a chief fire marshal, assistant CHIEF fire
marshal, division supervising fire marshal, supervising fire marshal,
fire marshal or fire marshal trainee in Nassau county shall be entitled
to an accidental disability retirement allowance if, at the time appli-
cation therefor is filed, such member is:
g. Notwithstanding any other provision of law, this section shall
apply to chief fire marshals, assistant CHIEF fire marshals, division
supervising fire marshals, supervising fire marshals, fire marshals and
fire marshal trainees in Nassau county who were hired on or after July
twenty-seventh, nineteen hundred seventy-six.
§ 9. Section 605-f of the retirement and social security law, as added
by chapter 714 of the laws of 2021, is amended to read as follows:
§ 605-f. Disability benefits; certain disabilities. Notwithstanding
any provision of this chapter or of any general, special or local law to
the contrary, any member who is a COUNTY FIRE MARSHAL, fire marshal,
supervising fire marshal, division supervising fire marshal, assistant
chief fire marshal, chief fire marshal, ASSISTANT FIRE MARSHAL, or fire
marshal trainee employed by Nassau county who contracts any condition of
impairment of health caused by diseases of the heart, resulting in disa-
bility or death to such COUNTY FIRE MARSHAL, fire marshal, supervising
fire marshal, division supervising fire marshal, assistant chief fire
marshal, chief fire marshal, ASSISTANT FIRE MARSHAL, or fire marshal
trainee, presently employed, and who shall have sustained such disabili-
ty while so employed, shall be presumptive evidence that such disability
was incurred in the performance and discharge of duty and the natural
and proximate result of an accident, unless the contrary be proved by
competent evidence; provided, however, that prior to entry into service,
such COUNTY FIRE MARSHAL, fire marshal, supervising fire marshal, divi-
A. 5533 6
sion supervising fire marshal, assistant chief fire marshal, chief fire
marshal, ASSISTANT FIRE MARSHAL, or fire marshal trainee successfully
passed a physical examination which failed to disclose evidence of any
disease or other impairment of the heart.
§ 10. The retirement and social security law is amended by adding a
new section 606-c to read as follows:
§ 606-C. DEATH BENEFITS FOR FIRE MARSHALS EMPLOYED BY NASSAU COUNTY.
A. AS USED IN THIS SECTION, THE TERM "FIRE MARSHAL" SHALL MEAN A MEMBER
WHO IS EMPLOYED BY NASSAU COUNTY WITH A TITLE OF COUNTY FIRE MARSHAL,
SUPERVISING FIRE MARSHAL, FIRE MARSHAL, ASSISTANT FIRE MARSHAL, ASSIST-
ANT CHIEF FIRE MARSHAL, CHIEF FIRE MARSHAL, OR DIVISION SUPERVISING FIRE
MARSHAL.
B. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, WHERE A FIRE
MARSHAL WOULD HAVE BEEN ENTITLED TO A SERVICE RETIREMENT BENEFIT AT THE
TIME OF HIS OR HER DEATH AND WHERE HIS OR HER DEATH OCCURS ON OR AFTER
THE EFFECTIVE DATE OF THIS SECTION, THE BENEFICIARY OR BENEFICIARIES MAY
ELECT TO RECEIVE, IN A LUMP SUM, AN AMOUNT PAYABLE WHICH SHALL BE EQUAL
TO THE PENSION RESERVE THAT WOULD HAVE BEEN ESTABLISHED HAD THE MEMBER
RETIRED ON THE DATE OF HIS OR HER DEATH, OR THE VALUE OF THE DEATH BENE-
FIT AND THE RESERVE-FOR-INCREASED-TAKE-HOME-PAY, IF ANY, WHICHEVER IS
GREATER.
§ 11. Subdivision a of section 607-j of the retirement and social
security law, as added by chapter 524 of the laws of 2021, is amended to
read as follows:
a. The county of Nassau shall make the benefits provided herein avail-
able to COUNTY FIRE MARSHALS, chief fire marshals, assistant chief fire
marshals, division supervising fire marshals, supervising fire marshals,
fire marshals, ASSISTANT FIRE MARSHALS and fire marshal trainees in the
employ of Nassau county.
§ 12. All past service costs associated with implementing the
provisions of this act shall be borne by the county of Nassau and may be
amortized over a period of ten years.
§ 13. Notwithstanding any provision of law to the contrary, none of
the provisions of this act shall be subject to the appropriation
requirement of section twenty-five of the retirement and social security
law.
§ 14. This act shall take effect immediately.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
This bill would modify the in-service death benefit for retirement
eligible members of the New York State and Local Employees' Retirement
System who are employed by Nassau County in certain fire marshal job
titles. The in-service death benefit will be the value of the pension
reserve as if the member had retired on their date of death.
If this bill is enacted during the 2023 legislative session, we antic-
ipate that there will be an increase of approximately $5,400 in the
annual contributions of Nassau County for the fiscal year ending March
31, 2024. 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 $48,700 which will be
borne by Nassau County as a one-time payment. This estimate assumes that
payment will be made on February 1, 2024. If Nassau County elects to
amortize this cost over a 10-year period, the cost for the first year
including interest would be $6,220.
A. 5533 7
These estimated costs are based on 44 affected members employed by
Nassau County, with annual salary of approximately $5.0 million as of
March 31, 2022.
Summary of relevant resources:
Membership data as of March 31, 2022 was used in measuring the impact
of the proposed change, the same data used in the April 1, 2022 actuari-
al valuation. Distributions and other statistics can be found in the
2022 Report of the Actuary and the 2022 Annual Comprehensive Financial
Report.
The actuarial assumptions and methods used are described in the 2020,
2021, and 2022 Annual Report to the Comptroller on Actuarial Assump-
tions, 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, 2022
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 31, 2023, and intended for use only
during the 2023 Legislative Session, is Fiscal Note No. 2023-21,
prepared by the Actuary for the New York State and Local Retirement
System.