Relates to accidental disability retirement for deputy sheriffs; provides that deputy sheriffs shall receive a pension of three-quarters of their final average salary.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A5714
SPONSOR: Pheffer Amato TITLE OF BILL:
An act to amend the retirement and social security law, in relation to
accidental disability retirement for deputy sheriffs
PURPOSE OR GENERAL IDEA OF BILL:
To provide an optional accidental disability retirement benefit of 75%
of final average salary for deputy sheriffs.
SUMMARY OF PROVISIONS:
Section one of this bill amends paragraph 3 of subdivision e of section
556 of the retirement and social security law to provide the option for
a 75% accidental retirement benefit for deputy sheriffs if their employ-
er has elected to provide such benefit to deputy sheriffs.
Section two of this bill provides that the act shall take effect imme-
diately.
JUSTIFICATION:
Currently, a deputy sheriff is entitled to an accidental disability
retirement of two-thirds of his or her final average salary. Most other
police officers and paid firefighters throughout NYS are entitled to an
accidental disability retirement of three-quarters. Deputy Sheriffs are
classified as police officers pursuant to the section 1.20 of the Crimi-
nal Procedure Law. Deputies attend that same police academies and
perform the same dangerous work as their fellow police officers. This
bill is needed to provide parity with majority of police and paid fire-
fighters throughout New' York State.
PRIOR LEGISLATIVE HISTORY:
2022: A.9666(Abbate)/S.8559(Gounardes)- Vetoed memo.135
2021: A.4392(Abbate)IS.6092(Gounardes)- Vetoed memo.70
2020: A.5020(Abbate)/S.3964(Gounardes)- referred to Governmental Employ-
ees
2019: A.5020(Abbate)/S.3964(Gounardes)- reported referred to Ways and
Means
2018: A.10415 (Abbate) / S.8066 (Golden) - Vetoed memo.366
FISCAL IMPLICATIONS:
See Fiscal Note.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
5714
2023-2024 Regular Sessions
IN ASSEMBLY
March 22, 2023
___________
Introduced by M. of A. PHEFFER AMATO -- read once and referred to the
Committee on Governmental Employees
AN ACT to amend the retirement and social security law, in relation to
accidental disability retirement for deputy sheriffs
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph 3 of subdivision e of section 556 of the retire-
2 ment and social security law, as added by chapter 165 of the laws of
3 1995, is amended to read as follows:
4 3. A pension of two-thirds of his or her final average salary;
5 provided, however, a deputy sheriff shall receive a pension of three-
6 quarters of his or her final average salary if such deputy sheriff is
7 employed by an employer that has elected to provide such benefit to
8 deputy sheriffs. The payment of such pension shall be subject to the
9 provisions of section [three hundred] sixty-four of this chapter.
10 § 2. This act shall take effect immediately.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
This bill would allow county employers to elect to provide improved
accidental disability pensions to deputy sheriffs covered by the
provisions of Article 14-B of the Retirement and Social Security Law.
The improved disability benefit would be three-quarters of final average
salary less workers' compensation. The current disability benefit is
two-thirds of final average salary less workers' compensation.
If this bill is enacted during the 2023 legislative session, we antic-
ipate that there will be an increase in the annual contributions of any
electing county of 0.2% of affected deputy sheriffs' salary for the
fiscal year ending March 31, 2024. In future years, this cost will vary
as the billing rates and salary of the affected members change.
In addition to the annual contributions discussed above, there will be
an immediate past service cost of approximately 1.0% of affected deputy
sheriffs' salary, which will be borne by any electing county as a one-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08482-02-3
A. 5714 2
time payment. This estimate assumes that payment will be made on Febru-
ary 1, 2024.
These estimated costs are based on 2,793 deputy sheriffs with annual
salary of approximately $256.7 million as of March 31, 2022.
Summary of relevant resources:
Membership data as of March 31, 2022 was used in measuring the impact
of the proposed change, the same data used in the April 1, 2022 actuari-
al valuation. Distributions and other statistics can be found in the
2022 Report of the Actuary and the 2022 Annual Comprehensive Financial
Report.
The actuarial assumptions and methods used are described in the 2020,
2021, and 2022 Annual Report to the Comptroller on Actuarial Assump-
tions, 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, 2022
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 March 3, 2023, and intended for use only during
the 2023 Legislative Session, is Fiscal Note No. 2023-92, prepared by
the Actuary for the New York State and Local Retirement System.
