NY S08208

Authorizes Rockland County to offer Matthew Donovan, a deputy sheriff with a start date of 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 certifying that Donovan's non-enrollment was not due to his own negligence

Credits Donovan's service from August 1, 2020 to present under the 20-year plan provisions if he elects coverage within one year of the act's effective date

Imposes a one-time past service cost of approximately $174,000 on Rockland County, which may be amortized over 5 years at $38,800 per year including interest

Increases Rockland County's annual retirement contributions by approximately $14,000 starting in fiscal year ending March 31, 2026