STATE OF NEW YORK
2023-2024 Regular Sessions
January 19, 2023
Introduced by Sen. GALLIVAN -- read twice and ordered printed, and when
printed to be committed to the Committee on Civil Service and Pensions
-- recommitted to the Committee on Civil Service and Pensions in
accordance with Senate Rule 6, sec. 8 -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
AN ACT to authorize James Unger to receive certain 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 other provision of law, James Unger,
2 currently a town of West Seneca police officer and member of the New
3 York state and local police and fire retirement system covered by
4 section 384-d of the retirement and social security law, who between
5 January 21, 2003 and September 6, 2006 was employed by the Erie county
6 sheriff's department where he was a member of the New York state and
7 local employees' retirement system, and who, for reasons not ascribable
8 to his own negligence, was not granted service credit under section
9 384-d of the retirement and social security law for his period of
10 employment with the Erie county sheriff's department, shall be granted
11 such service credit under section 384-d of the retirement and social
12 security law and shall be entitled to the full rights and benefits asso-
13 ciated with coverage under such section, provided a request to that
14 effect is filed with the state comptroller within one year from the
15 effective date of this act. Prior to James Unger submitting such
16 request, he must first file an application for tier reinstatement with
17 the New York state and local police and fire retirement system, as he
18 has previously withdrawn his membership with the New York state and
19 local employees' retirement system. Once any costs associated with James
20 Unger's tier reinstatement to his prior membership are paid in full by
21 him, he may be granted the service credit and such service credit will
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 is old law to be omitted.
S. 2264--A 2
1 be creditable service under section 384-d of the retirement and social
2 security law for James Unger.
3 § 2. All past service costs incurred in implementing the provisions of
4 this act shall be borne by the town of West Seneca.
5 § 3. This act shall take effect immediately.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
This bill would grant service credit under section 384-d, together
with section 384-e, of the Retirement and Social Security Law to James
Unger, a current member of the New York State and Local Police and Fire
Retirement System (NYSLPFRS) employed by the Town of West Seneca, for
the period of January 21, 2003 through September 6, 2006, during which
time they were employed as a deputy sheriff in Erie County. Currently,
deputy sheriff service is not creditable in a NYSLPFRS twenty-year
police retirement plan.
If this bill is enacted during the 2024 Legislative Session, there
will be an immediate past service cost of approximately $192,000 which
will be borne by the Town of West Seneca as a one-time payment. This
estimate assumes that payment will be made on February 1, 2025.
This bill will not increase the future annual contributions of the
Town of West Seneca.
James Unger must complete and file an application for tier rein-
statement with the NYSLPFRS for service credit to be granted.
Summary of relevant resources:
Membership data as of March 31, 2023 was used in measuring the impact
of the proposed change, the same data used in the April 1, 2023 actuari-
al valuation. Distributions and other statistics can be found in the
2023 Report of the Actuary and the 2023 Annual Comprehensive Financial
The actuarial assumptions and methods used are described in the 2023
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, 2023
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 January 15, 2024, and intended for use only
during the 2024 Legislative Session, is Fiscal Note No. 2024-60,
prepared by the Actuary for the New York State and Local Retirement