Authorizes the county of Tompkins to offer an optional twenty year retirement plan to Bryan Jolly, a deputy sheriff employed by such county upon such officer's election to participate in such plan.
STATE OF NEW YORK
________________________________________________________________________
7910
2025-2026 Regular Sessions
IN ASSEMBLY
April 11, 2025
___________
Introduced by M. of A. KELLES -- read once and referred to the Committee
on Governmental Employees
AN ACT to authorize the county of Tompkins to offer an optional twenty
year retirement plan to Bryan Jolly, a deputy sheriff employed by such
county
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 Bryan Jolly, a member of the optional twenty-five year retirement plan
3 for certain sheriffs, undersheriffs, deputy sheriffs and correction
4 officers pursuant to section 89-p of the retirement and social security
5 law, who was employed by Tompkins county as a deputy sheriff as of March
6 12, 2018, and who through no fault of his own, failed to file a timely
7 application to participate in the special twenty year retirement plan
8 contained in sections 552 and 553 of the retirement and social security
9 law at the time of his promotion to deputy sheriff resulting in the
10 crediting of his service with the county of Tompkins in the retirement
11 plan contained in section 89-p of such law, shall be given full credit
12 in the sections 552 and 553 twenty year retirement plan for such service
13 as a deputy sheriff upon the election of the county of Tompkins to
14 assume the additional cost of such service and his election to partic-
15 ipate in such plan. The county of Tompkins may so elect within one year
16 of the effective date of this act, by filing with the state comptroller
17 a resolution of its local legislative body together with certification
18 that such member did not bar himself from participation in such retire-
19 ment plan as a result of his own negligence.
20 § 2. Such deputy sheriff may elect to be covered by the provisions of
21 sections 552 and 553 of the retirement and social security law and shall
22 be entitled to the full rights and benefits associated with coverage
23 under such section by filing a request to that effect with the state
24 comptroller within eighteen months of the effective date of this act.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02475-03-5
A. 7910 2
1 § 3. All employer past service costs associated with the implementa-
2 tion of this act shall be borne by Tompkins county, and may be amortized
3 over a period of five years.
4 § 4. This act shall take effect immediately.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
This bill would allow Bryan Jolly, a current member of the New York
State and Local Employees' Retirement System employed as a deputy sher-
iff by Tompkins County and covered under the 25-year retirement plan of
§89-p of the Retirement and Social Security Law (RSSL), to elect to be
covered under the 20-year plan of §552 and §553 of the RSSL.
If this bill is enacted during the 2025 Legislative Session, we antic-
ipate that there will be an increase of approximately $8,900 in the
annual contributions of Tompkins County for the fiscal year ending March
31, 2026. In future years this cost will vary as the billing rates and
salary of Bryan Jolly change.
In addition to the annual contributions discussed above, there will be
an immediate past service cost of approximately $69,300 which will be
borne by Tompkins County as a one-time payment. This estimate assumes
that payment will be made on February 1, 2026. If Tompkins County elects
to amortize this cost over a five-year period, the cost for each year
including interest would be $15,500.
Summary of relevant resources:
Membership data as of March 31, 2024 was used in measuring the impact
of the proposed change, the same data used in the April 1, 2024 actuari-
al valuation. Distributions and other statistics can be found in the
2024 Report of the Actuary and the 2024 Annual Comprehensive Financial
Report. The actuarial assumptions and methods used are described in the
2024 Annual Report to the Comptroller on Actuarial Assumptions, 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, 2024 New York State and Local Retirement System Financial Statements
and Supplementary Information.
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 27, 2025, and intended for use only during
the 2025 Legislative Session, is Fiscal Note No. 2025-114. As Chief
Actuary of the New York State and Local Retirement System, I, Aaron
Schottin Young, hereby certify that this analysis complies with applica-
ble 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.
