NY A08610

Authorizes Rockland County to offer Matthew Donovan, a deputy sheriff who started August 1, 2020, enrollment in the optional 20-year retirement plan under Article 14-B of the Retirement and Social Security Law after he was not enrolled through no fault of his own

Requires Rockland County to file a resolution with the state comptroller within 180 days of the act becoming law, certifying that the deputy sheriff's lack of enrollment was not due to his own negligence

Allows the retirement system to credit Donovan's service from August 1, 2020 to present under the 20-year plan provisions once he files an election within one year of the effective date

Assigns all employer past service costs to Rockland County, with an option to amortize payments over five years

Fiscal impact includes approximately $14,000 in increased annual contributions, plus a one-time past service cost of approximately $174,000 (or $38,800 annually if amortized over 5 years)