NY State Fin L § 201-A (2021)
2021 New York Laws STF - State Finance Article 14 - Salaries and Employee Benefits 201-A - Flexible Benefits Program for Certain State Officers and Employees.

§  201-a.  Flexible  benefits  program  for certain state officers and   employees. 1. This section shall be applicable to employees  as  defined   in  subdivision  one  of section eleven of chapter four hundred sixty of   the laws of nineteen hundred eighty-two, as amended  and  employees  and   officers  of  public authorities and public benefit corporations, annual   employees of the legislative branch, and  judges  and  justices  of  the   unified  court  system  and  non-judicial employees of the unified court   system whose positions are not in  collective  negotiating  units  under   article  fourteen  of  the civil service law who elect to participate in   the benefits of the employee benefit program provided by  paragraph  (a)   of  subdivision  two  of section eleven of chapter four hundred sixty of   the laws of nineteen hundred eighty-two, as amended.2. The director  of  employee  relations,  in  consultation  with  the   director   of  the  budget  and  the  president  of  the  civil  service   commission, is authorized  to  establish  a  flexible  benefits  program   consistent  with  sections  seventy-nine,  one hundred five, one hundred   six, one hundred twenty-five and one hundred twenty-nine of the internal   revenue code and regulations adopted  pursuant  thereto,  and  implement   such program subject to the approval of the director of the budget.3. At the request of an employee as defined in subdivision one of this   section,  the comptroller shall, by payroll deduction, defer the payment   of part of the compensation of such employee as provided  in  a  written   statement   by   the  employee  for  the  purpose  of  establishing  and   maintaining a flexible spending account as authorized in subdivision two   of this section, and shall  transfer  the  amount  so  deferred  to  the   authorized program administrator.4.  The  term  "program  administrator"  shall  mean  that  agent,  as   determined by the director of employee relations,  responsible  for  the   maintenance  and  management of flexible spending accounts as authorized   in subdivision two of this section.5. Moneys held in  such  accounts  for  the  employees  of  each  such   participating  employer  shall  be  held by the program administrator as   agent  for  the  participating  employee  and  shall  be  accounted  for   separately and shall remain the property of such participating employer.   Notwithstanding  any law to the contrary, moneys may be paid out of such   accounts without any appropriation by law. All payments of  moneys  from   such  accounts  shall  be  made  only  in  accordance  with the flexible   benefits program audit of the state comptroller. Any unexpended balances   in such accounts at the end of a plan year as that term is so defined by   the internal revenue service shall be returned to  the  control  of  the   participating  employer  and,  in  the case of the state, to the general   fund.6. To the extent permitted by section one hundred twenty-five  of  the   internal  revenue  code  and  regulations  adopted pursuant thereto, any   salary deferred by an employee as defined in  subdivision  one  of  this   section  under  a flexible benefits program established pursuant to this   section shall be considered part of annual compensation for the  purpose   of computing retirement benefits.7. Notwithstanding any other law, rule, or regulation to the contrary,   where,  and  to  the  extent that, an agreement between the state and an   employee organization entered into pursuant to article fourteen  of  the   civil  service  law  on  behalf of employees in a collective negotiating   unit established pursuant to article fourteen of the civil  service  law   provides  for  flexible benefits provided by this section, such flexible   benefit program shall be established in accordance with such agreement.