S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10051
 
                           I N  A S S E M B L Y
 
                               March 6, 2020
                                ___________
 
 Introduced by M. of A. ABBATE -- read once and referred to the Committee
   on Governmental Employees
 
 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 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
 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  workers'  compensation. Currently, to be eligible for
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD07906-04-0

 A. 10051                            2
 
 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 legislation is enacted during the 2020 legislative session, we
 anticipate that there will be an increase in the annual contributions of
 Nassau County of approximately $230,000 for the fiscal year ending March
 31,  2021.  In  the future, this cost will vary as the billing rates and
 salaries of those affected change.
   In addition to the annual contributions discussed above, it  is  esti-
 mated  that  there  will  be  a past service cost of approximately $1.36
 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, 2021. If Nassau County elects to amortize this cost  over  a
 10-year period, the cost for the first year would be $180,000.
   These  estimated  costs  are based on 880 affected members employed by
 Nassau County with annual salary of approximately  $108  million  as  of
 March 31, 2019.
   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, 2019  actuarial  valu-
 ation.    Distributions  and  other  statistics can be found in the 2019
 Report of the  Actuary  and  the  2019  Comprehensive  Annual  Financial
 Report.
   The  actuarial assumptions and methods used are described in the 2015,
 2016, 2017, 2018 and 2019 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, 2019
 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  24,  2020, and intended for use only
 during the  2020  Legislative  Session,  is  Fiscal  Note  No.  2020-66,
 prepared  by  the  Actuary  for  the New York State and Local Retirement
 System.