S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2264--A
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 19, 2023
                                ___________
 
 Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Civil Service and Pensions
   -- recommitted to the Committee  on  Civil  Service  and  Pensions  in
   accordance  with  Senate  Rule 6, sec. 8 -- committee discharged, bill
   amended, ordered reprinted as amended and recommitted to said  commit-
   tee
 
 AN  ACT to authorize James Unger to receive certain credit under section
   384-d of the retirement and social security law
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Notwithstanding  any other provision of law, James Unger,
 currently a town of West Seneca police officer and  member  of  the  New
 York  state  and  local  police  and  fire  retirement system covered by
 section 384-d of the retirement and social  security  law,  who  between
 January  21,  2003 and September 6, 2006 was employed by the Erie county
 sheriff's department where he was a member of the  New  York  state  and
 local  employees' retirement system, and who, for reasons not ascribable
 to his own negligence, was not  granted  service  credit  under  section
 384-d  of  the  retirement  and  social  security  law for his period of
 employment with the Erie county sheriff's department, shall  be  granted
 such  service  credit  under  section 384-d of the retirement and social
 security law and shall be entitled to the full rights and benefits asso-
 ciated with coverage under such section,  provided  a  request  to  that
 effect  is  filed  with  the  state comptroller within one year from the
 effective date of  this  act.  Prior  to  James  Unger  submitting  such
 request,  he  must first file an application for tier reinstatement with
 the New York state and local police and fire retirement  system,  as  he
 has  previously  withdrawn  his  membership  with the New York state and
 local employees' retirement system. Once any costs associated with James
 Unger's tier reinstatement to his prior membership are paid in  full  by
 him,  he  may be granted the service credit and such service credit will
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00565-04-4
              

 S. 2264--A                          2
 
 be creditable service under section 384-d of the retirement  and  social
 security law for James Unger.
   § 2. All past service costs incurred in implementing the provisions of
 this act shall be borne by the town of West Seneca.
   § 3. This act shall take effect immediately.
   FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
   This  bill  would  grant  service credit under section 384-d, together
 with section 384-e, of the Retirement and Social Security Law  to  James
 Unger,  a current member of the New York State and Local Police and Fire
 Retirement System (NYSLPFRS) employed by the Town of  West  Seneca,  for
 the  period  of January 21, 2003 through September 6, 2006, during which
 time they were employed as a deputy sheriff in Erie  County.  Currently,
 deputy  sheriff  service  is  not  creditable  in a NYSLPFRS twenty-year
 police retirement plan.
   If this bill is enacted during the  2024  Legislative  Session,  there
 will  be  an immediate past service cost of approximately $192,000 which
 will be borne by the Town of West Seneca as  a  one-time  payment.  This
 estimate assumes that payment will be made on February 1, 2025.
   This  bill  will  not  increase the future annual contributions of the
 Town of West Seneca.
   James Unger must complete and  file  an  application  for  tier  rein-
 statement with the NYSLPFRS for service credit to be granted.
   Summary of relevant resources:
   Membership  data as of March 31, 2023 was used in measuring the impact
 of the proposed change, the same data used in the April 1, 2023 actuari-
 al valuation. Distributions and other statistics can  be  found  in  the
 2023  Report  of the Actuary and the 2023 Annual Comprehensive Financial
 Report.
   The actuarial assumptions and methods used are described in  the  2023
 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, 2023
 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 15,  2024,  and  intended  for  use  only
 during  the  2024  Legislative  Session,  is  Fiscal  Note  No. 2024-60,
 prepared by the Actuary for the New  York  State  and  Local  Retirement
 System.