S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7140
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 3, 2018
                                ___________
 
 Introduced  by  Sen.  GOLDEN -- 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  will  allow  any sheriff, undersheriff, deputy sheriff, or
 correction officer employed by  Nassau  County  to  become  eligible  to
 receive a performance of duty benefit due to the intentional or reckless
 act of a civilian visiting an institution under the jurisdiction of such
 county.  The  benefit  will be 75% of final average salary less worker's
 
              

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05673-04-7

 S. 7140                             2
 
 compensation. Currently, to be eligible for such improved benefit, it is
 required that such injuries were 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 legislation is enacted during the 2018 legislative session, we
 anticipate that there will be an increase in the annual contributions of
 Nassau County of approximately $210,000 for the fiscal year ending March
 31, 2019.
   In  addition  to the annual contributions discussed above, it is esti-
 mated that there will be a past  service  cost  of  approximately  $1.22
 million  which  would  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,  2019. If Nassau County elects to amortize this cost over a
 10 year period, the cost for the first year would be $162,000.
   These estimated costs are based on 880 sheriffs, undersheriffs, deputy
 sheriffs and correction officers employed by Nassau County with a  total
 estimated annual salary of approximately $96 million for the fiscal year
 ending March 31, 2017.
   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, 2017  actuarial  valu-
 ation.    Distributions  and  other  statistics can be found in the 2017
 Report of the  Actuary  and  the  2017  Comprehensive  Annual  Financial
 Report.
   The  actuarial assumptions and methods used are described in the 2015,
 2016 and 2017 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, 2017
 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 estimate, dated November 15, 2017,  and  intended  for  use  only
 during the 2018 Legislative Session, is Fiscal Note No. 2018-8, prepared
 by the Actuary for the New York State and Local Retirement System.