NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A9690
TITLE OF BILL:
An act granting retroactive tier IV membership in the New York state and
local employees' retirement system to Mark Pavlak
Mark Pavlak was employed by the Liberty Central School District from
July 6, 2007 through August 31, 2007 and July 7, 2008 through August 29,
2008. Through no fault of his own, he did not become a member of the New
York State and Local Employees' Retirement System. This bill allows him
to apply for retroactive Tier IV membership.
SUMMARY OF PROVISIONS:
Section 1 allows Mark Pavlak to become a member of the New York state
and local employees' retirement system on July 6, 2007, if he files an
application with the State Comptroller's office within one year of this
act becoming law. This will give him Tier IV status in the New York
state and local employees' retirement system.
Section 2 provides that the Liberty Central School District will pay for
the costs of implementing this bill.
Section 3 is the effective date.
An administrative error should not prohibit Mark Pavlak from acquiring
his Tier IV benefits.
See fiscal note
STATE OF NEW YORK
March 28, 2022
Introduced by M. of A. GUNTHER -- read once and referred to the Commit-
tee on Governmental Employees
AN ACT granting retroactive tier IV membership in the New York state and
local employees' retirement system to Mark Pavlak
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Notwithstanding any other provision of law to the contrary,
2 Mark Pavlak, a tier VI member of the New York state and local employees'
3 retirement system employed by the town of Thompson who was employed as a
4 full-time employee with Liberty Central School District from July 6,
5 2007 through August 31, 2007 and July 7, 2008 through August 29, 2008
6 and who, through no fault of his own, did not become a member of the New
7 York state and local employees' retirement system on July 6, 2007 when
8 he became eligible for membership in such system, shall be deemed to
9 have a date of membership with the New York state and local employees'
10 retirement system of July 6, 2007 if he shall file an application there-
11 fore with the state comptroller within one year of the effective date of
12 this act. Upon the receipt of such application, Mark Pavlak shall be
13 granted tier IV status in the New York state and local employees'
14 retirement system and shall be eligible for all the rights and benefits
16 § 2. All past service costs of implementing the provisions of this act
17 shall be borne by Liberty Central School District, and there shall be no
18 refund of member contributions to Mark Pavlak.
19 § 3. This act shall take effect immediately.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
This bill would grant Tier 4 status in the New York State and Local
Employees' Retirement System to Mark Pavlak, a current Tier 6 member
employed by the Town of Thompson, by changing his date of membership to
July 6, 2007. Mark Pavlak was previously employed by the Liberty Central
School District from July 2007 to August 2007 and from July 2008 to
August 2008. There will be no refund of member contributions.
If this bill is enacted during the 2022 legislative session, we antic-
ipate that there will be an increase of approximately $4,300 in the
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 is old law to be omitted.
A. 9690 2
annual contributions of the Town of Thompson for the fiscal year ending
March 31, 2023. In future years, this cost will vary as the billing
rates and salary of Mark Pavlak change.
In addition to the annual contributions discussed above, there will be
an immediate past service cost of approximately $71,100 which will be
borne by the Liberty Central School District as a one-time payment. This
estimate is based on the assumption that payment will be made on Febru-
ary 1, 2023.
Summary of relevant resources:
Membership data as of March 31, 2021 was used in measuring the impact
of the proposed change, the same data used in the April 1, 2021 actuari-
al valuation. Distributions and other statistics can be found in the
2021 Report of the Actuary and the 2021 Comprehensive Annual Financial
The actuarial assumptions and methods used are described in the 2020
and 2021 Annual Report to the Comptroller on Actuarial Assumptions, and
the Codes, Rules and Regulations of the State of New York: Audit and
The Market Assets and GASB Disclosures are found in the March 31, 2021
New York State and Local Retirement System Financial Statements and
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 21, 2022, and intended for use only during
the 2022 Legislative Session, is Fiscal Note No. 2022-107, prepared by
the Actuary for the New York State and Local Retirement System.