* § 31-f. Participation by the Northern Westchester joint water works.
a. The Northern Westchester joint water works may, by resolution adopted
by its board of trustees and approved by the comptroller, elect to
participate in the retirement system. Acceptance of its employees for
membership in the retirement system shall be optional with the
comptroller, who shall determine the amounts of contribution payable by
such system and its employees, shall resolve questions of credit for
prior service, and shall in all other respects assure that such
employees share the same rights, obligations and benefits as other
members of the retirement system.

b. The officers and employees of such water works shall be credited
with such periods of prior service as shall be certified by such water
works for service rendered to it, or the state, or in any other capacity
approved by such water works and the comptroller. Service for such water
works after the date on which it commences to participate in the
retirement system shall be considered as member service. An officer or
employee of such water works who, as of the date he or she is so
approved for membership in the retirement system, is already a member
thereof, shall not have his or her total credit reduced by such
approval. Any reserve held on account of any such officer or employee in
the pension accumulation fund shall be used as an offset against the
deficiency contribution payable thereafter by such water works on
account of such officer or employee for any prior service credit and any
such previous credit.

* NB There are 2 § 31-f's