S T A T E   O F   N E W   Y O R K
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                                   5254
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 28, 2023
                                ___________
 
 Introduced  by  Sen. JACKSON -- 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
   providing  accidental  disability  retirement  for  deputy sheriffs in
   Nassau county

   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  DEPUTY SHERIFFS IN
 NASSAU COUNTY. A. A MEMBER EMPLOYED AS A DEPUTY SHERIFF IN NASSAU COUNTY
 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
   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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09105-02-3
              

 S. 5254                             2
 
 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 NASSAU COUNTY SHALL HAVE ITS EMPLOYEES
 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  DEPUTY  SHERIFFS  IN NASSAU COUNTY WHO WERE HIRED ON OR AFTER
 JULY TWENTY-SEVENTH, NINETEEN HUNDRED SEVENTY-SIX.
   § 2. All costs associated with implementing the provisions of this act
 shall be borne by Nassau county.
   § 3. This act shall take effect immediately.
   FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
   This bill would establish an improved  accidental  disability  benefit
 for  eligible members of the New York State and Local Employees' Retire-
 ment System in Tiers 3 through 6 who are employed by  Nassau  County  as
 deputy sheriffs. The improved disability benefit would be three-quarters
 of final average salary less workers' compensation. The current disabil-
 ity  benefit is two-thirds of final average salary less workers' compen-
 sation.
   If this bill is enacted during the 2023 legislative session, we antic-
 ipate that there will be an increase of  approximately  $14,000  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 $62,800 which will be
 borne by Nassau County as a one-time payment. This estimate assumes that
 payment will be made on February 1, 2024.
 S. 5254                             3
 
   These estimated costs are based on 56  affected  members  employed  by
 Nassau  County,  with  annual salary of approximately $6.2 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 February 28, 2023,  and  intended  for  use  only
 during  the  2023  Legislative  Session,  is  Fiscal  Note  No. 2023-53,
 prepared by the Actuary for the New  York  State  and  Local  Retirement
 System.