NY S08164

Authorizes Rockland County to enroll John F. Leonard, Jr., a deputy sheriff with a start date of August 1, 2020, 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 certifying that the deputy sheriff's non-enrollment was not due to his own negligence

Credits Leonard's service from August 1, 2020 to present under the 20-year plan provisions, with the member required to file an election within one year of the act's effective date

Imposes a one-time past service cost of approximately $199,000 on Rockland County, which may be amortized over five years at $44,500 annually including interest

Increases Rockland County's annual retirement contributions by approximately $13,000 starting fiscal year ending March 31, 2026