STATE OF NEW YORK
2021-2022 Regular Sessions
March 10, 2021
Introduced by M. of A. PAULIN, ABBATE, SCHMITT -- read once and referred
to the Committee on Governmental Employees -- committee discharged,
bill amended, ordered reprinted as amended and recommitted to said
AN ACT to amend the retirement and social security law, in relation to
service credit for unpaid maternity leave for a Westchester county
correction officer or deputy commissioner
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 89-e of the retirement and social security law is
2 amended by adding a new subdivision k to read as follows:
3 k. Notwithstanding any other provision of law to the contrary, an
4 active member whose tenure with Westchester county as a correction offi-
5 cer or deputy commissioner who has elected to participate in the plan
6 established pursuant to this section includes one or more unpaid mater-
7 nity or bonding leaves of absence for which such member did not receive
8 service credit, shall be eligible to purchase service credit for all
9 such leaves of absence up to a maximum of three years, as long as such
10 member has returned to the past employment covered by this section, and
11 provided that (1) at the time of any such leave of absence, such member
12 was subject to the provisions of this section, (2) such member elects to
13 purchase service credit for such leaves of absence, (3) such member has
14 at least five years of creditable service at the time that such member
15 elects to purchase such service credit, and (4) such member agrees to
16 pay the actual present value of the cost of such additional service
17 credit. Any service credited to a member pursuant to this subdivision
18 shall be deemed to be creditable service and shall be included in
19 computing years of total service for retirement pursuant to this
21 § 2. This act shall take effect immediately.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 is old law to be omitted.
A. 6084--A 2
This bill would allow any Westchester County Correction Officers
covered by the provisions of Section 89-e of the Retirement and Social
Security Law (RSSL) to be eligible for service credit with the New York
State and Local Employees' Retirement System (ERS) for any period of
unpaid maternity or bonding leave of absence, so long as such member has
returned to paid employment in a position covered by RSSL Section 89-e.
The amount of service credit that may be purchased for such parental
leave is capped at three years. In addition, such member must have
accrued at least five years of service credit to be eligible to purchase
the additional service credit.
This bill would not be consistent with the Retirement System's policy
that service credit may only be granted for service for which a salary
has been paid.
If this bill is enacted during the 2021 legislative session, it is
estimated that the past service cost will average approximately 18% of
an affected member's salary for each year of additional service that is
credited. This cost will be borne by the member electing to purchase
such service credit.
The exact number of current members as well as future members who
could be affected by this legislation cannot be readily determined.
Since a member can apply for this service credit at any time prior to
retirement, a precise cost cannot be determined until each member, as
well as future members, applies for the service credit. When a member
applies, an actuarial calculation will be required to determine the
present value of the cost of such additional service credit.
Summary of relevant resources:
Membership data as of March 31, 2020 was used in measuring the impact
of the proposed change, the same data used in the April 1, 2020 actuari-
al valuation. Distributions and other statistics can be found in the
2020 Report of the Actuary and the 2020 Comprehensive Annual Financial
The actuarial assumptions and methods used are described in the 2020
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, 2020
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 June 2, 2021, and intended for use only during
the 2021 Legislative Session, is Fiscal Note No. 2021-149, prepared by
the Actuary for the New York State and Local Retirement System.