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.