S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6702
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                May 5, 2023
                                ___________
 
 Introduced  by M. of A. BURKE -- read once and referred to the Committee
   on Governmental Employees
 
 AN ACT to authorize James Unger to receive certain credit under  section
   384-d of the retirement and social security law
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Notwithstanding any other provision of  law,  James  Unger,
 currently  a  town  of  West Seneca police officer and member of the New
 York state and local  police  and  fire  retirement  system  covered  by
 section  384-d  of  the  retirement and social security law, who between
 January 21, 2003 and September 6, 2006 was employed by the  Erie  county
 sheriff's  department  where  he  was a member of the New York state and
 local employees' retirement system, and who, for reasons not  ascribable
 to  his  own  negligence,  was  not granted service credit under section
 384-d of the retirement and  social  security  law  for  his  period  of
 employment  with  the Erie county sheriff's department, shall be granted
 such service credit under section 384-d of  the  retirement  and  social
 security law and shall be entitled to the full rights and benefits asso-
 ciated  with  coverage  under  such  section, provided a request to that
 effect is filed with the state comptroller  within  one  year  from  the
 effective  date  of  this  act.  Prior  to  James  Unger submitting such
 request, he must first file an application for tier  reinstatement  with
 the  New  York  state and local police and fire retirement system, as he
 has previously withdrawn his membership with  the  New  York  state  and
 local employees' retirement system. Once any costs associated with James
 Unger's  tier  reinstatement to his prior membership are paid in full by
 him, he may be granted the service credit and such service  credit  will
 be  creditable  service under section 384-d of the retirement and social
 security law for James Unger.
   § 2. All past service costs incurred in implementing the provisions of
 this act shall be borne by the town of West Seneca.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00565-03-3
              

 A. 6702                             2
 
   § 3. This act shall take effect immediately.
   FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
   This bill would grant service credit under section 384-d together with
 384-e  of  the  Retirement  and  Social  Security  Law to James Unger, a
 current member of the New York State and Local Police and  Fire  Retire-
 ment  System  (NYSLPFRS)  employed  by  the Town of West Seneca, for the
 period of January 21, 2003, through September 6, 2006, during which time
 they were employed as deputy sheriff in Erie County.  Currently,  deputy
 sheriff  service  is  not  creditable  in  a NYSLPFRS twenty-year police
 retirement plan.
   If this bill is enacted during the  2023  legislative  session,  there
 will  be  an immediate past service cost of approximately $219,000 which
 will be borne by the Town of West Seneca as  a  one-time  payment.  This
 estimate assumes that payment will be made on February 1, 2024.
   This  bill  will  not  increase the future annual contributions of the
 Town of West Seneca.
   James Unger must complete and  file  an  application  for  tier  rein-
 statement with the NYSLPFRS for service credit to be granted.
   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.
   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 18,  2023,  and  intended  for  use  only
 during  the  2023  Legislative  Session,  is  Fiscal  Note  No. 2023-10,
 prepared by the Actuary for the New  York  State  and  Local  Retirement
 System.