The New York State Senate

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  5021

                       2019-2020 Regular Sessions

                          I N  A S S E M B L Y

                            February 6, 2019
                               ___________

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

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

                                                           LBD07906-02-9

A. 5021                             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 legislation is enacted during the 2019 legislative session, we
anticipate that there will be an increase in the annual contributions of
Nassau County of approximately $220,000 for the fiscal year ending March
31, 2020.
  In  addition  to the annual contributions discussed above, it is esti-
mated that there will be a past  service  cost  of  approximately  $1.30
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,  2020. If Nassau County elects to amortize this cost over a
10 year period, the cost for the first year would be $173,000.
  These estimated costs are based on 873 sheriffs, undersheriffs, deputy
sheriffs and correction officers employed by Nassau County with a  total
estimated  annual  salary  of  approximately $103 million for the fiscal
year ending March 31, 2018.
  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, 2018 actuarial valu-
ation.  Distributions and other statistics can  be  found  in  the  2018
Report  of  the  Actuary  and  the  2018  Comprehensive Annual Financial
Report.
  The actuarial assumptions and methods used are described in the  2015,
2016,  2017  and  2018  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, 2018
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 January 29,  2019,  and  intended  for  use  only
during  the  2019  Legislative  Session,  is  Fiscal  Note  No. 2019-39,
prepared by the Actuary for the New  York  State  and  Local  Retirement
System.