S T A T E O F N E W Y O R K
________________________________________________________________________
10407--A
I N S E N A T E
May 15, 2026
___________
Introduced by Sen. JACKSON -- read twice and ordered printed, and when
printed to be committed to the Committee on Civil Service and Pensions
-- committee discharged, bill amended, ordered reprinted as amended
and recommitted to said committee
AN ACT to amend the retirement and social security law, in relation to
providing for prior service credit for county fire marshals in the
county of Nassau
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision e of section 89-w of the retirement and social
security law, as amended by chapter 476 of the laws of 2018, is amended
to read as follows:
e. Credit for service as a member or officer of the state police or as
a paid firefighter, police officer or officer of any organized fire
department or police force or department of any county, city, village,
town, fire district or police district, AS A FOREST RANGER I, FOREST
RANGER II, FOREST RANGER III, ASSISTANT SUPERINTENDENT OF FOREST FIRE
CONTROL, OR ANY SUCCESSOR TITLES OR NEW TITLES IN THE FOREST RANGER
TITLE SERIES IN THE DEPARTMENT OF ENVIRONMENTAL CONSERVATION, AS A
POLICE OFFICER IN THE DEPARTMENT OF ENVIRONMENTAL CONSERVATION, AS A
PARK POLICE OFFICER TRAINEE, PARK POLICE OFFICE, SERGEANT PARK POLICE,
LIEUTENANT PARK POLICE, MAJOR PARK POLICE, OR ANY SUCCESSOR TITLES OR
NEW TITLES IN THE PARK POLICE TITLE SERIES IN THE OFFICE OF PARKS,
RECREATION AND HISTORIC PRESERVATION OR OTHER STATE PARK AUTHORITY OR
COMMISSION, AS A MEMBER OF THE CAPITAL POLICE FORCE IN THE OFFICE OF
GENERAL SERVICES, AS A FIRE PROTECTION SPECIALIST TRAINEE 2, FIRE
PROTECTION SPECIALIST TRAINEE 1, FIRE PROTECTION SPECIALIST 1, FIRE
PROTECTION SPECIALIST 2, FIRE PROTECTION SPECIALIST 3, OR ANY SUCCESSOR
TITLES OR NEW TITLES IN THE FIRE PROTECTION SPECIALIST TITLE SERIES OF
THE DIVISION OF HOMELAND SECURITY AND EMERGENCY SERVICES, AS AN AIRPORT
FIREFIGHTER APPRENTICE, AIRPORT FIREFIGHTER I, AIRPORT FIREFIGHTER II,
AIRPORT FIREFIGHTER III OR TRAINING AND SAFETY OFFICER IN THE DIVISION
OF MILITARY AND NAVAL AFFAIRS, AS A UNIFORMED COURT OFFICER OR PEACE
OFFICER EMPLOYED BY THE UNIFIED COURT SYSTEM, or as a criminal investi-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14624-03-6
S. 10407--A 2
gator in the office of a district attorney shall also be deemed to be
creditable service and shall be included in computing years of total
service for retirement pursuant to this section.
§ 2. Section 89-w of the retirement and social security law is amended
by adding a new subdivision e-1 to read as follows:
E-1. CREDIT FOR PAID SERVICE AS AN EMERGENCY MEDICAL SERVICES TECHNI-
CIAN, PARAMEDIC OR IN ANOTHER TITLE WHERE THE MEMBER PERFORMS EMERGENCY
MEDICAL SERVICES FOR ANY COUNTY, CITY, VILLAGE, TOWN, FIRE DISTRICT OR
POLICE DISTRICT, AND PAID SERVICE AS A PUBLIC SAFETY DISPATCHER, EMER-
GENCY RESPONDER, EMERGENCY OPERATOR, EMERGENCY COMPLAINT OPERATOR, EMER-
GENCY SERVICES DISPATCHER OR IN ANOTHER TITLE WHERE THE MEMBER PERFORMS
EMERGENCY COMMUNICATION SERVICES FOR ANY COUNTY, CITY, VILLAGE, TOWN,
FIRE DISTRICT OR POLICE DISTRICT SHALL ALSO BE DEEMED TO BE CREDITABLE
SERVICE AND SHALL BE INCLUDED IN COMPUTING YEARS OF TOTAL SERVICE FOR
RETIREMENT PURSUANT TO THIS SECTION.
§ 3. All past service costs associated with implementing the
provisions of this act shall be borne by the county of Nassau and may be
amortized over ten years.
§ 4. Notwithstanding any other provision of law to the contrary, none
of the provisions of this act shall be subject to the appropriation
requirement of section 25 of the retirement and social security law.
§ 5. This act shall take effect immediately.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
This bill would allow members of the New York State and Local Employ-
ees' Retirement System (NYSLERS) employed by Nassau County as a fire
marshal to receive credit for prior service in a variety of titles. This
includes, but is not limited to, service as a regional state park police
officer, environmental conservation police officer, forest ranger,
airport firefighter with the Division of Military and Naval Affairs,
emergency medical services technician, and public safety dispatcher. No
payment by the member would be required.
Insofar as this bill affects NYSLERS, there are approximately 25 bene-
fiting members with annual salary of $4 million as of March 31, 2025.
These members would be immediately granted about 75 years of service
credit, generating a past service cost of $4.01 million to be borne by
Nassau County as a one-time payment. If Nassau County elects to amortize
this cost over 10 years, the cost for each year will be $512,000.
The number of future members who could be affected by this legislation
cannot be readily determined. For each additional year of service credit
granted pursuant to this legislation, there will be additional costs
averaging 25% of the member's compensation.
Summary of relevant resources:
Membership data as of March 31, 2025 was used to measure the impact of
the bill, the same data used in the Actuarial Valuations dated April 1,
2025. Distributions and other statistics can be found in the 2025 Report
of the Actuary and the 2025 Annual Comprehensive Financial Report. The
actuarial assumptions and methods used are described in the 2025 Annual
Report to the Comptroller on Actuarial Assumptions, and the Codes, Rules
and Regulations of the State of New York: Audit and Control. The fair
value of assets and GASB disclosures can be found in the 2025 Financial
Statements and Supplementary Information.
Assumptions, demographics, and other considerations may have been
modified to better reflect specific provisions of any proposed benefit
change(s).
S. 10407--A 3
This fiscal note does not constitute a legal opinion on the viability
of the bill, nor is it intended to serve as a substitute for the profes-
sional judgment of an attorney.
This estimate, dated May 27, 2026, and intended for use only during
the 2026 Legislative Session, is Fiscal Note Number 2026-113. As Chief
Actuary of the New York State and Local Retirement System (NYSLRS), 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. I am a member of NYSLRS but do not believe it
impairs my objectivity.