D. THE SHERIFF 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 DEPUTY SHERIFFS-CIVIL
OF MONROE COUNTY.
E. UNLESS OTHERWISE INDICATED IN THIS SECTION, THE PROVISIONS OF
SECTION EIGHTY-NINE-P OF THIS ARTICLE SHALL BE CONTROLLING.
§ 2. 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
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,
S. 4135 3
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
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 employed by the county of Nassau as defined in section eighty-
nine-w of this chapter OR IS EMPLOYED IN MONROE COUNTY AS A DEPUTY SHER-
IFF-CIVIL AS DEFINED IN SECTION EIGHTY-NINE-X 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 subdivi-
sion 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 firefight-
er, 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 bene-
fit 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.
§ 3. Section 603 of the retirement and social security law is amended
by adding a new subdivision u to read as follows:
U. THE SERVICE RETIREMENT BENEFIT SPECIFIED IN SECTION SIX HUNDRED
FOUR OF THIS ARTICLE SHALL BE PAYABLE TO MEMBERS WITH TWENTY-FIVE OR
MORE YEARS OF CREDITABLE SERVICE, WITHOUT REGARD TO AGE, WHO ARE
EMPLOYED AS DEPUTY SHERIFFS-CIVIL IN MONROE COUNTY, AS DEFINED IN
SECTION EIGHTY-NINE-X OF THIS CHAPTER IF: (I) SUCH MEMBERS HAVE MET THE
MINIMUM SERVICE REQUIREMENTS UPON RETIREMENT, AND (II) IN THE CASE OF A
S. 4135 4
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 IRRE-
VOCABLE, SHALL BE IN WRITING, DULY EXECUTED AND SHALL BE FILED WITH THE
COMPTROLLER ON OR BEFORE DECEMBER THIRTY-FIRST, TWO THOUSAND TWENTY-FOUR
OR WITHIN ONE YEAR OF ENTERING INTO SERVICE AS A DEPUTY SHERIFF-CIVIL IN
MONROE COUNTY. THE TERM "CREDITABLE SERVICE" SHALL HAVE THE MEANING AS
SO DEFINED IN SECTION EIGHTY-NINE-X AND SUBDIVISION C OF SECTION SIX
HUNDRED ONE OF THIS CHAPTER.
§ 4. Section 604 of the retirement and social security law is amended
by adding a new subdivision u to read as follows:
U. THE EARLY SERVICE RETIREMENT FOR A MEMBER WHO IS EMPLOYED AS A
DEPUTY SHERIFF-CIVIL AS DEFINED IN SECTION EIGHTY-NINE-X OF THIS CHAP-
TER, 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 DEPUTY SHERIFF-CIVIL, BUT NOT EXCEEDING ONE-HALF OF
HIS OR HER FINAL AVERAGE SALARY.
§ 5. All past service costs associated with implementing the
provisions of this act shall be borne by Monroe County.
§ 6. This act shall take effect immediately.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
This bill would permit members of the New York State and Local Employ-
ees' Retirement System (NYSLERS) who are employed by Monroe County in
the title of deputy sheriff-civil, as certified by the sheriff, to
retire upon completion of twenty-five (25) years of creditable service
with a benefit of one-half (50%) final average salary, provided Monroe
County has filed a resolution with the New York State Comptroller to
provide such benefits on or before December 31, 2024. Additionally, for
those members covered under the provisions of Article 14, this bill
would permit an irrevocable election to forfeit the benefits of Article
14 in favor of the 25-year plan benefit, when elected on or before
December 31, 2024 or within one year of entering service as a deputy
sheriff-civil with Monroe County.
If this bill is enacted during the 2023 legislative session, we antic-
ipate that there will be an increase of approximately $24,000 in the
annual contributions of Monroe 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 $147,000 which will be
borne by Monroe County as a one-time payment. This estimate assumes that
payment will be made on February 1, 2024.
These estimated costs are based on 9 affected members employed by
Monroe County, with annual salary of approximately $688,000 as of March
31, 2022. The affected members were identified using information
provided by Andrew Toranzo of the New York State Minority Ways and Means
Committee.
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-
S. 4135 5
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 26, 2023, and intended for use only
during the 2023 Legislative Session, is Fiscal Note No. 2023-36,
prepared by the Actuary for the New York State and Local Retirement
System.