S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6710
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                               May 12, 2021
                                ___________
 
 Introduced  by Sen. GAUGHRAN -- 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
   disability retirement benefits for sheriffs, deputy sheriffs, undersh-
   eriffs, and correction officers in Nassau county

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 607-c of the retirement and social security law  is
 amended by adding a new subdivision g to read as follows:
   G. ANY SHERIFF, DEPUTY SHERIFF, UNDERSHERIFF, OR CORRECTION OFFICER AS
 DEFINED  IN  SUBDIVISION A OF SECTION SIXTY-THREE-B OF THIS CHAPTER, AND
 WHO IS EMPLOYED IN NASSAU COUNTY, WHO  BECOMES  PHYSICALLY  OR  MENTALLY
 INCAPACITATED FOR THE PERFORMANCE OF DUTIES AS THE NATURAL AND PROXIMATE
 RESULT OF AN INJURY, SUSTAINED IN THE PERFORMANCE OR DISCHARGE OF HIS OR
 HER  DUTIES BY, OR AS THE NATURAL AND PROXIMATE RESULT OF AN INTENTIONAL
 OR RECKLESS ACT OF ANY CIVILIAN VISITING, OR OTHERWISE  PRESENT  AT,  AN
 INSTITUTION  UNDER THE JURISDICTION OF SUCH COUNTY WHERE SUCH INJURY WAS
 SUSTAINED AND DOCUMENTED AFTER THE ENACTMENT OF THIS SECTION,  SHALL  BE
 PAID A PERFORMANCE OF DUTY DISABILITY RETIREMENT ALLOWANCE EQUAL TO THAT
 WHICH IS PROVIDED IN SECTION SIXTY-THREE OF THIS CHAPTER, SUBJECT TO THE
 PROVISIONS  OF  SECTION  SIXTY-FOUR OF THIS CHAPTER. NOTWITHSTANDING ANY
 OTHER PROVISION OF LAW TO THE CONTRARY, NONE OF THE PROVISIONS  OF  THIS
 SUBDIVISION SHALL BE SUBJECT TO SECTION TWENTY-FIVE OF THIS CHAPTER.
   §   2.  All  past  service  costs  associated  with  implementing  the
 provisions of this act will be borne by Nassau county, and may be  amor-
 tized over a ten year period.
   § 3. This act shall take effect immediately.
   FISCAL NOTE.-- Pursuant to Legislative Law, Section 50:
   This  bill  would  allow  any Tier 3, 4, 5 or 6 sheriff, undersheriff,
 deputy sheriff, or correction  officer  employed  by  Nassau  County  to
 become  eligible  to  receive  a  performance of duty benefit due to the
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD11060-02-1

 S. 6710                             2
 
 intentional or reckless act of a civilian visiting an institution  under
 the  jurisdiction of such county. The benefit will be 75% of final aver-
 age salary less worker's compensation. Currently,  to  be  eligible  for
 such improved benefit, it is required that such injuries be sustained as
 the result of an "act of an inmate". Such injuries must be sustained and
 documented after the enactment of this legislation.
   If this bill is enacted during the 2021 legislative session, we antic-
 ipate  that  there  will be an increase of approximately $220,000 in the
 annual contributions of Nassau County for the fiscal year  ending  March
 31,  2022. 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 $1.27 million which will
 be borne by Nassau County as a one-time payment. This estimate is  based
 on  the  assumption  that  payment  will be made on February 1, 2022. If
 Nassau County elects to amortize this cost over a 10  year  period,  the
 cost for the first year including interest would be $167,000.
   These  estimated  costs  are based on 845 affected members employed by
 Nassau County, with annual salary of approximately $101  million  as  of
 March 31, 2020.
   Summary of relevant resources:
   Membership  data as of March 31, 2020 was used in measuring the impact
 of the proposed change, the same data used in the April 1, 2020 actuari-
 al valuation. Distributions and other statistics can  be  found  in  the
 2020  Report  of the Actuary and the 2020 Comprehensive Annual Financial
 Report.
   The actuarial assumptions and methods used are described in  the  2020
 Annual  Report  to  the  Comptroller  on  Actuarial Assumptions, 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, 2020
 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 April 27, 2021, and intended for use only  during
 the  2021  Legislative Session, is Fiscal Note No. 2021-134, prepared by
 the Actuary for the New York State and Local Retirement System.