S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5848
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 24, 2025
                                ___________
 
 Introduced  by M. of A. JONES -- read once and referred to the Committee
   on Governmental Employees
 
 AN ACT granting retroactive membership with Tier II status  in  the  New
   York  state  and  local  police  and  fire  retirement system to Ethan
   Czyzewski
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Notwithstanding  any  other  law  to  the contrary, Ethan
 Czyzewski, an employee of the state police and a member of the New  York
 state  and  local police and fire retirement system, who for reasons not
 ascribable to his own negligence, failed to become a member  of  one  of
 the  state  of  New York's retirement systems during his employment with
 the Galway Central School District on June 26, 2006, shall be deemed  to
 have  joined  the  New  York  state and local police and fire retirement
 system during 2006 and shall be granted Tier II status in  such  retire-
 ment  system,  if, within one year of the effective date of this act, he
 shall file a written request with the state comptroller.
   § 2. No contribution made to any retirement system by Ethan  Czyzewski
 shall be returned or refunded to him pursuant to this act.
   §  3.  All  service  costs  of implementing the provisions of this act
 shall be borne by the state of New York.
   § 4. This act shall take effect immediately.
   FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
   This bill would provide Ethan Czyzewski with a date of  membership  of
 June  26,  2006,  their date of first employment with the Galway Central
 School District, resulting in Tier 2 status in the New  York  State  and
 Local  Police and Fire Retirement System. Ethan Czyzewski is currently a
 Tier 6 member employed by the Division of State Police. There will be no
 refund of member contributions.
   If this bill is enacted during the 2025 Legislative Session, we antic-
 ipate that there will be an increase of  approximately  $14,000  in  the
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08641-02-5
              

 A. 5848                             2
 
 annual contributions of the state of New York for the fiscal year ending
 March 31, 2026. In future years this cost will vary as the billing rates
 and salary of Ethan Czyzewski change.
   In addition to the annual contributions discussed above, there will be
 an  immediate  past service cost of approximately $0 which will be borne
 by the State of New York as a one-time payment.  This  estimate  assumes
 that payment will be made on March 1, 2026.
   Summary of relevant resources:
   Membership  data as of March 31, 2024 was used in measuring the impact
 of the proposed change, the same data used in the April 1, 2024 actuari-
 al valuation. Distributions and other statistics can  be  found  in  the
 2024  Report  of the Actuary and the 2024 Annual Comprehensive Financial
 Report.  The actuarial assumptions and methods used are described in the
 2024 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, 2024 New York State and Local Retirement System Financial Statements
 and Supplementary Information.
   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  12,  2025, and intended for use only
 during the 2025 Legislative Session, is  Fiscal  Note  No.  2025-63.  As
 Chief  Actuary  of  the  New  York State and Local Retirement System, I,
 Aaron Schottin Young, hereby certify that this  analysis  complies  with
 applicable  Actuarial  Standards  of  Practice  as  well  as the Code of
 Professional Conduct and Qualification Standards for  Actuaries  Issuing
 Statements of Actuarial Opinion of the American Academy of Actuaries, of
 which I am a member.