§ 131. Definitions. As used in this article, the following terms shall
mean and include:

1. "Political subdivision." A public corporation (other than a public
corporation created pursuant to agreement or compact with another state
or states), improvement district, and any other political subdivision of
the state and the New York State School Boards Association, Inc., the
County Officers' Association of the State of New York, the New York
State Conference of Mayors and other Municipal Officials, the
Association of Towns of the State of New York and any Regional Planning
Board, created pursuant to article twelve-B or five-G of the general
municipal law whose membership consists only of counties, as
instrumentalities of political subdivisions of the State.

2. "Federal social security act." The social security act enacted by
the congress and approved August fourteenth, nineteen hundred
thirty-five (including regulations and requirements issued pursuant
thereto), as such act has been and may from time to time be amended.

3. "Federal insurance contributions act." Subchapter A of chapter
twenty-one of the federal internal revenue code as such code has been
and may from time to time be amended.

4. "Federal secretary." The federal secretary of health, education and
welfare under the federal social security act.

5. "Old-age and survivors insurance coverage." The old-age and
survivors insurance coverage provided by title two of the federal social
security act.

6. "Employee." An officer or employee of the state or of a political
subdivision.

7. "Employment." Any service performed by an employee in the employ of
the state or any political subdivision except (a) service which, in the
absence of an agreement entered into under this article, would
constitute "employment" as defined in the federal social security act,
or (b) service which, under the federal social security act, may not be
included in an agreement between the state and the federal secretary
entered into pursuant to this article. In the case of service which
under the federal social security act may be included in an agreement
only upon certification by the governor in accordance with section two
hundred eighteen (d) (3) of that act, such service shall be included in
the term "employment" in the event that the governor so certifies to the
federal secretary and the state's agreement with such secretary is
modified to include such service.

8. "Wages." All remuneration for employment, including the cash value
of all remuneration paid in any medium other than cash, except that part
of such remuneration which, even if it were for "employment" within the
meaning of the federal insurance contributions act, would not constitute
"wages" within the meaning of that act.

9. "Contribution fund." The social security contribution fund
established by section one hundred forty-one of this chapter.

10. "Comptroller." The state comptroller.

11. "State retirement system." The corporation continued by section
ten of this chapter, known as the New York state employees' retirement
system.

12. "State agency." The New York state social security agency,
established by this article.

13. "Director." The director of the state agency.