Authorizes Sgt. Bethany Kidd to receive certain service credit under a twenty year retirement plan for service with the Seneca Falls Police Department.
STATE OF NEW YORK
________________________________________________________________________
7386--A
2025-2026 Regular Sessions
IN ASSEMBLY
March 25, 2025
___________
Introduced by M. of A. GALLAHAN -- read once and referred to the Commit-
tee on Governmental Employees -- recommitted to the Committee on
Governmental Employees in accordance with Assembly Rule 3, sec. 2 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT in relation to authorizing Sgt. Bethany Kidd to receive certain
service credit under a twenty year retirement plan
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 Sergeant Bethany Kidd, a member of the New York state and local police
3 and fire retirement system, who was appointed as a police officer with
4 the Seneca Falls Police Department, in the town of Seneca Falls, county
5 of Seneca, on February 4, 2014, and who, through no fault of her own,
6 was enrolled to participate in the retirement plan contained in section
7 375-i of the retirement and social security law, shall be given full
8 credit in the special twenty year retirement plan contained in section
9 384-d of the retirement and social security law for such service upon
10 the election of the town of Seneca Falls to assume the additional cost
11 of such service. The town of Seneca Falls may so elect by filing with
12 the state comptroller within 180 days of the effective date of this act,
13 a resolution of its legislative body, together with certification that
14 such police officer did not bar herself from participation in such
15 retirement plan as a result of her own negligence. Thereafter, such
16 officer may elect to be covered by the provisions of section 384-d of
17 the retirement and social security law, and shall be entitled to the
18 full rights and benefits associated with coverage under such section, by
19 filing a request to such effect with the state comptroller within one
20 year of the effective date of this act.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04872-04-6
A. 7386--A 2
1 § 2. All past service costs associated with implementing the
2 provisions of this act shall be borne by the town of Seneca Falls, in
3 the county of Seneca, and may be amortized over a ten year period.
4 § 3. This act shall take effect immediately.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
This bill would allow the town of Seneca Falls to reopen the
provisions of section 384-d of the retirement and social security law
for police officer Bethany Kidd.
We estimate that the town of Seneca Falls' annual contributions will
increase $16,000 beginning FYE 2027. Annual costs will vary as the bill-
ing rates and salary of Bethany Kidd change.
In addition, there will be an immediate past service cost of $256,000
borne by the town of Seneca Falls as a one-time payment. This cost
assumes that payment will be made on February 1, 2027. If the town of
Seneca Falls elects to amortize this cost over 10 years, the cost for
each year will be $32,700.
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).
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 February 25, 2026, and intended for use only
during the 2026 Legislative Session, is Fiscal Note Number 2026-130. 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 Actu-
aries, of which I am a member. I am a member of NYSLRS but do not
believe it impairs my objectivity.
