The New York State Senate

                    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.