Authorizes Frank Lyburd III, Brian McNamara, Peter J. Jacobs, Roman S. Wilinski, Alex U. Chenche and Tara T. Desposito, police officers in the town of Southold, county of Suffolk, to receive certain service credit under section 384-d of the retirement and social security law.
STATE OF NEW YORK
________________________________________________________________________
7688
2025-2026 Regular Sessions
IN SENATE
April 29, 2025
___________
Introduced by Sen. PALUMBO -- read twice and ordered printed, and when
printed to be committed to the Committee on Civil Service and Pensions
AN ACT in relation to authorizing certain police officers in the town of
Southold, county of Suffolk, to receive certain service credit under
section 384-d of the retirement and social security law
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Notwithstanding any provisions of law to the contrary, the
2 town of Southold, in the county of Suffolk, a participating employer in
3 the New York state and local police and fire retirement system which
4 previously elected to offer the optional twenty year retirement plan
5 pursuant to section 384-d of the retirement and social security law to
6 police officers employed by such town, is hereby authorized to make
7 participation in such plan available to Frank Lyburd III, a police offi-
8 cer employed by the town of Southold with a starting date of October 20,
9 2003, who, for reasons not ascribable to their own negligence, was
10 enrolled in the general retirement plan contained in section 375-i of
11 the retirement and social security law. Frank Lyburd III may elect to
12 be covered by the provisions of sections 384-d and 384-e of the retire-
13 ment and social security law and full credit shall be granted in such
14 plan for such service upon election of the town of Southold to assume
15 the additional cost of such service.
16 § 2. Notwithstanding any provisions of law to the contrary, the town
17 of Southold, in the county of Suffolk, a participating employer in the
18 New York state and local police and fire retirement system which previ-
19 ously elected to offer the optional twenty year retirement plan pursuant
20 to section 384-d of the retirement and social security law to police
21 officers employed by such town, is hereby authorized to make partic-
22 ipation in such plan available to Brian McNamara, Peter J. Jacobs, and
23 Roman S. Wilinski, police officers employed by the town of Southold with
24 a starting date of November 1, 2004, who, for reasons not ascribable to
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02110-04-5
S. 7688 2
1 their own negligence, were enrolled in the general retirement plan
2 contained in section 375-i of the retirement and social security law.
3 Brian McNamara, Peter J. Jacobs, and Roman S. Wilinski may elect to be
4 covered by the provisions of sections 384-d and 384-e of the retirement
5 and social security law and full credit shall be granted in such plan
6 for such service upon election of the town of Southold to assume the
7 additional cost of such service.
8 § 3. Notwithstanding any provisions of law to the contrary, the town
9 of Southold, in the county of Suffolk, a participating employer in the
10 New York state and local police and fire retirement system which previ-
11 ously elected to offer the optional twenty year retirement plan pursuant
12 to section 384-d of the retirement and social security law to police
13 officers employed by such town, is hereby authorized to make partic-
14 ipation in such plan available to Alex U. Chenche and Tara T. Desposito,
15 police officers employed by the town of Southold with a starting date of
16 December 15, 2014, who, for reasons not ascribable to their own negli-
17 gence, were enrolled in the general retirement plan contained in section
18 375-i of the retirement and social security law. Alex U. Chenche and
19 Tara T. Desposito may elect to be covered by the provisions of sections
20 384-d and 384-e of the retirement and social security law and full cred-
21 it shall be granted in such plan for such service upon election of the
22 town of Southold to assume the additional cost of such service.
23 § 4. The town of Southold may so elect by filing with the state comp-
24 troller within six months of the effective date of this act, a resol-
25 ution of its legislative body, together with certification that such
26 police officers did not bar themselves from participation in such
27 retirement plan as a result of their own negligence. Thereafter, such
28 police officers may elect to be covered by the provisions of sections
29 384-d and 384-e of the retirement and social security law, and shall be
30 entitled to full rights and benefits associated with coverage under such
31 sections, by filing a request to this effect with the state comptroller
32 within one year of the effective date of this act.
33 § 5. All costs associated with implementing the provisions of this act
34 shall be borne by the town of Southold and may be amortized over a peri-
35 od of five years.
36 § 6. This act shall take effect immediately.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
This bill would allow the Town of Southold to reopen the provisions of
Section 384-d, together with §384-e, of the Retirement and Social Secu-
rity Law for police officers Frank Lyburd III, Brian McNamara, Peter J.
Jacobs, Roman S. Wilinski, Alex U. Chenche, and Tara T. Desposito.
If this bill is enacted during the 2025 Legislative Session, we antic-
ipate that there will be an increase of approximately $110,000 in the
annual contributions of the Town of Southold for the fiscal year ending
March 31, 2026. In future years this cost will vary but is expected to
average 9.1% of salary annually.
In addition to the annual contributions discussed above, there will be
an immediate past service cost of approximately $1.45 million which will
be borne by the Town of Southold as a one-time payment. This estimate
assumes that payment will be made on February 1, 2026. If the Town of
Southold elects to amortize this cost over a 5-year period, the cost for
each year including interest would be $324,000.
These estimated costs are based on six affected members employed by
the Town of Southold, with annual salary of approximately $849,000 as of
March 31, 2024.
Summary of relevant resources:
S. 7688 3
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 April 23, 2025, and intended for use only during
the 2025 Legislative Session, is Fiscal Note No. 2025-163. 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.
