Assembly Bill A8321

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8321
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 13, 2025
                                ___________
 
 Introduced  by M. of A. BURKE -- read once and referred to the Committee
   on Governmental Employees
 
 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 has previously withdrawn his membership with  the  New  York  state  and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
 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.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07024-02-5
              

 A. 8321                             2
 
   § 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  Tier 2 member of the New York State and Local Police and Fire
 Retirement System (NYSLPFRS) employed by the Town of  West  Seneca,  for
 the period 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 retirement
 plan.
   This bill will not increase the future  annual  contributions  of  the
 Town of West Seneca.
   In  addition to the annual contributions discussed above, if this bill
 is enacted during the 2025 Legislative Session, there will be an immedi-
 ate past service cost of approximately $176,000 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, 2026.
   James Unger must complete and  file  an  application  for  tier  rein-
 statement with NYSLPFRS for service credit to be granted.
   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 March 24, 2025, and intended for use only  during
 the  2025  Legislative  Session,  is  Fiscal Note No. 2025-117. As Chief
 Actuary of the New York State and  Local  Retirement  System,  I,  Aaron
 Schottin Young, hereby certify that this analysis complies with applica-
 ble  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.