NY A10164

Dutchess County is authorized to reopen enrollment in the 25-year retirement plan (Section 551 of Retirement and Social Security Law) for 50 named deputy sheriffs who missed the original deadline through no fault of their own

Named employees have start dates ranging from November 30, 1998 to August 12, 2024 and must file individual elections within one year of the act's effective date

Dutchess County must file a resolution with the state comptroller within 180 days certifying these employees did not miss enrollment due to their own negligence

Estimated fiscal impact includes $210,000 in increased annual employer contributions beginning FYE 2027 and a one-time past service cost of $174,000 (or $38,800 annually if amortized over 5 years)

All employer past service costs are borne entirely by Dutchess County, with the option to amortize over five years