Provides for prior service credit for county fire marshals in the county of Nassau for service as a forest ranger I, forest ranger II, forest ranger III, assistant superintendent of forest fire control, or any successor titles or new titles in the forest ranger title series in the department of environmental conservation, as a police officer in the department of environmental conservation, as a park police officer trainee, park police office, sergeant park police, lieutenant park police, major park police, or any successor titles or new titles in the park police title series in the office of parks, recreation and historic preservation or other state park authority or commission, as a member of the capital police force in the office of general services, as a fire protection specialist trainee 2, fire protection specialist trainee 1, fire protection specialist 1, fire protection specialist 2, fire protection specialist 3, or any successor titles or new titles in the fire protection specialist title series of the division of homeland security and emergency services, as an airport firefighter apprentice, airport firefighter I, airport firefighter II, airport firefighter III or training and safety officer in the division of military and naval affairs, or as a uniformed court officer or peace officer employed by the unified court system.
STATE OF NEW YORK
________________________________________________________________________
10407--A
IN SENATE
May 15, 2026
___________
Introduced by Sen. JACKSON -- read twice and ordered printed, and when
printed to be committed to the Committee on Civil Service and Pensions
-- committee discharged, bill amended, ordered reprinted as amended
and recommitted to said committee
AN ACT to amend the retirement and social security law, in relation to
providing for prior service credit for county fire marshals in the
county of Nassau
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision e of section 89-w of the retirement and social
2 security law, as amended by chapter 476 of the laws of 2018, is amended
3 to read as follows:
4 e. Credit for service as a member or officer of the state police or as
5 a paid firefighter, police officer or officer of any organized fire
6 department or police force or department of any county, city, village,
7 town, fire district or police district, as a forest ranger I, forest
8 ranger II, forest ranger III, assistant superintendent of forest fire
9 control, or any successor titles or new titles in the forest ranger
10 title series in the department of environmental conservation, as a
11 police officer in the department of environmental conservation, as a
12 park police officer trainee, park police office, sergeant park police,
13 lieutenant park police, major park police, or any successor titles or
14 new titles in the park police title series in the office of parks,
15 recreation and historic preservation or other state park authority or
16 commission, as a member of the capital police force in the office of
17 general services, as a fire protection specialist trainee 2, fire
18 protection specialist trainee 1, fire protection specialist 1, fire
19 protection specialist 2, fire protection specialist 3, or any successor
20 titles or new titles in the fire protection specialist title series of
21 the division of homeland security and emergency services, as an airport
22 firefighter apprentice, airport firefighter I, airport firefighter II,
23 airport firefighter III or training and safety officer in the division
24 of military and naval affairs, as a uniformed court officer or peace
25 officer employed by the unified court system, or as a criminal investi-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14624-03-6
S. 10407--A 2
1 gator in the office of a district attorney shall also be deemed to be
2 creditable service and shall be included in computing years of total
3 service for retirement pursuant to this section.
4 § 2. Section 89-w of the retirement and social security law is amended
5 by adding a new subdivision e-1 to read as follows:
6 e-1. Credit for paid service as an emergency medical services techni-
7 cian, paramedic or in another title where the member performs emergency
8 medical services for any county, city, village, town, fire district or
9 police district, and paid service as a public safety dispatcher, emer-
10 gency responder, emergency operator, emergency complaint operator, emer-
11 gency services dispatcher or in another title where the member performs
12 emergency communication services for any county, city, village, town,
13 fire district or police district shall also be deemed to be creditable
14 service and shall be included in computing years of total service for
15 retirement pursuant to this section.
16 § 3. All past service costs associated with implementing the
17 provisions of this act shall be borne by the county of Nassau and may be
18 amortized over ten years.
19 § 4. Notwithstanding any other provision of law to the contrary, none
20 of the provisions of this act shall be subject to the appropriation
21 requirement of section 25 of the retirement and social security law.
22 § 5. This act shall take effect immediately.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
This bill would allow members of the New York State and Local Employ-
ees' Retirement System (NYSLERS) employed by Nassau County as a fire
marshal to receive credit for prior service in a variety of titles. This
includes, but is not limited to, service as a regional state park police
officer, environmental conservation police officer, forest ranger,
airport firefighter with the Division of Military and Naval Affairs,
emergency medical services technician, and public safety dispatcher. No
payment by the member would be required.
Insofar as this bill affects NYSLERS, there are approximately 25 bene-
fiting members with annual salary of $4 million as of March 31, 2025.
These members would be immediately granted about 75 years of service
credit, generating a past service cost of $4.01 million to be borne by
Nassau County as a one-time payment. If Nassau County elects to amortize
this cost over 10 years, the cost for each year will be $512,000.
The number of future members who could be affected by this legislation
cannot be readily determined. For each additional year of service credit
granted pursuant to this legislation, there will be additional costs
averaging 25% of the member's compensation.
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).
S. 10407--A 3
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 May 27, 2026, and intended for use only during
the 2026 Legislative Session, is Fiscal Note Number 2026-113. 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 Actuaries, of
which I am a member. I am a member of NYSLRS but do not believe it
impairs my objectivity.
