S T A T E O F N E W Y O R K
2013-2014 Regular Sessions
I N S E N A T E
May 16, 2013
Introduced by Sen. KENNEDY -- read twice and ordered printed, and when
printed to be committed to the Committee on Civil Service and Pensions
-- recommitted to the Committee on Civil Service and Pensions in
accordance with Senate Rule 6, sec. 8 -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
AN ACT in relation to granting Jo Ann H. Mattingly Tier II status in the
New York state and local employees' retirement system with a member-
ship date of January 24, 1975
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Notwithstanding any other law to the contrary, Jo Ann H.
Mattingly, who is currently a Tier IV member of the New York state and
local employees' retirement system and currently employed by the Office
of Court Administration of the Fourth Department, and who was appointed
to a temporary, competitive civil service position from January 24, 1975
through December 31, 1977, and who, for reasons not ascribable to her
own negligence, failed to become a member of the New York state and
local employees' retirement system in 1975 when first appointed to the
temporary, competitive civil service position, shall be deemed to have
been a member of such retirement system on the date she first commenced
such employment on January 24, 1975 having Tier II status with every
right, benefit and privilege which would have been available to her on
S 2. All past service costs of implementing the provisions of this act
shall be borne by the state of New York.
S 3. This act shall take effect immediately.
FISCAL NOTE.--This bill will grant Tier 2 status in the New York State
and Local Employees' Retirement System to Jo Ann H. Mattingly, a current
Tier 4 member, by changing her date of membership to January 24, 1975,
the first date she was appointed to a temporary competitive civil
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
S. 5348--A 2
service position. Ms. Mattingly will receive a refund of all of her
If this legislation is enacted during the 2014 legislative session, we
anticipate that there will be an increase of approximately $3,400 in the
annual contributions of the State of New York for the fiscal year ending
March 31, 2015. In future years, this cost will vary as the billing
rates and salary of Jo Ann H. Mattingly change.
In addition to the annual contributions discussed above, there will be
an immediate past service cost of approximately $41,400 which will be
borne by the State of New York as a onetime payment. This estimate is
based on the assumption that payment will be made on March 1, 2015.
Summary of relevant resources:
The membership data used in measuring the impact of the proposed
change was the same as that used in the March 31, 2013 actuarial valu-
ation. Distributions and other statistics can be found in the 2013
Report of the Actuary and the 2013 Comprehensive Annual Financial
The actuarial assumptions and methods used are described in the 2010,
2011, 2012 and 2013 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, 2013
New York State and Local Retirement System Financial Statements and
I am a member of the American Academy of Actuaries and meet the Quali-
fication Standards to render the actuarial opinion contained herein.
This estimate, dated May 27, 2014, and intended for use only during
the 2014 Legislative Session, is Fiscal Note No. 2014-143, prepared by
the Actuary for the New York State and Local Employees' Retirement