2023 New York Laws › EDN - Education › Title 1 - General Provisions › Article 11 - State Teachers' Retirement System for Public School Teachers › 509 - Statements of Teachers' Service; Determination of Service Creditable; Service Certificates.

§ 509. Statements  of  teachers'  service;  determination  of  service
  creditable; service certificates. 1. Under such rules and regulations as
  the retirement board shall adopt, each  present  teacher  shall  file  a
  detailed  statement of all service as a teacher and service in a similar
  capacity in other states rendered by him  prior  to  the  first  day  of
  August,  nineteen hundred twenty-one, for which he claims credit, and of
  such other facts as the retirement board  may  require  for  the  proper
  operation of the retirement system.
2.  a. Each new entrant shall file a detailed statement of (1) service
  as a teacher; (2) service in other states, territories, possessions  and
  commonwealths  of the United States, which would constitute service as a
  teacher within the meaning of subdivision four of section  five  hundred
  one of this article had it been performed within New York state rendered
  by  him  prior  to so becoming a member; (3) governmental service in the
  state of New York where he was a member of the New York state and  local
  employees' retirement system, and where such service was credited to him
  in  the  said New York state and local employees' retirement system; (4)
  service with the New York city corrections department prior to  nineteen
  hundred fifty-six which would constitute service as a teacher within the
  meaning  of subdivision four of section five hundred one of this article
  had it been performed in the employ of  a  public  school  in  New  York
  state;  (5)  such  service that would have been creditable in one of the
  public retirement systems  of  the  state,  as  defined  in  subdivision
  twenty-three  of  section  five hundred one of the retirement and social
  security law, at the time the service was rendered, had  the  individual
  been  a  member  of  such  retirement  system; (6) a statement as to the
  number of years on account of which he desires to  contribute;  and  (7)
  such  other  facts  as  the  retirement board may require for the proper
  operation of the system.
b. No credit shall be allowed for service which has been  credited  in
  any  retirement  system  if the member on or after the effective date of
  this paragraph withdraws his contributions to such retirement system and
  terminates his  membership  therein  during  the  period  in  which  his
  membership  in  such  other  system would have been valid and because of
  such withdrawal or termination transfer of such credit from  such  other
  retirement  system  cannot  be  made  to  the  New  York  state teachers
  retirement system pursuant to section five hundred  twenty-two  of  this
  article.
c.  No  prior  service claim will be allowed for any service for which
  the person is receiving a benefit or  will  be  entitled  to  receive  a
  benefit  at any future time from some other public retirement system, in
  this state, in any other state or from the federal government.
3. The retirement board shall fix and determine by  appropriate  rules
  and regulations how much service in any year is the equivalent of a year
  of  service,  but  in  computing  such  service  or in computing average
  compensation, it shall credit no period of more than a month's duration,
  during which a member was absent without pay, nor shall  more  than  one
  year of service be credited for all service in any calendar year.
4.  Subject  to  the  above  restrictions  and to such other rules and
  regulations as the retirement board shall adopt, said board shall verify
  as soon as practicable the statement of service submitted.
5. After the member has rendered at least two full  years  of  service
  since  he  last  became  a member, upon verification of the statement of
  service submitted and receipt of any contribution required to be paid by
  the member pursuant to paragraph a of subdivision eight of this section,
  the retirement board shall credit the member with  the  length  of  such
  prior  service  as  set forth in (1), (3), (4) and (5) of paragraph a of
  subdivision two of this section and the aggregate length of  such  prior

  service  not  to  exceed ten years as set forth in (2) of paragraph a of
  subdivision two of this section provided  that  in  no  case  shall  the
  number  of  years  of  credited service outside the state of New York be
  more  than  the  number of years of credited service within the state of
  New York.
6. So long as membership continues, a prior service certificate  shall
  be  final  and  conclusive  for  retirement  purposes as to such service
  unless thereafter modified by the retirement board upon application made
  by the member within one year after the date of issuance or modification
  of a prior service certificate or upon the discovery by  the  retirement
  board  of  an  error  or fraud. When membership ceases, such certificate
  shall be void. Should membership be resumed by the teacher, such teacher
  shall enter  the  system  as  a  new  entrant,  except  as  provided  by
  subdivisions  five  and  six  of  section  five  hundred  eleven of this
  article.
7. The total state service credited a  member  shall  consist  of  the
  service  as a teacher rendered by him since he last became a member, and
  any prior service as set forth in (1), (3), (4) and (5) of  paragraph  a
  of  subdivision two of this section. The total service credited a member
  shall consist of the service rendered by him as a teacher since he  last
  became a member and all credited prior service.
8.  a.  Any  member  of  the retirement system who is credited with at
  least two full years of teaching service rendered in the state since  he
  last  became  a  member  may  claim such uncredited prior service as set
  forth in (2), (3), (4) and (5) of paragraph a of subdivision two of this
  section, pursuant to subdivision five of this section by paying  to  the
  retirement  board  four  per centum of the salaries earned for the years
  claimed and such uncredited  prior  service  as  set  forth  in  (1)  of
  paragraph  a  of  subdivision  two  of  this  section  by  paying to the
  retirement board the amount he would have been required to contribute at
  the time such service was rendered, not to exceed four per centum of the
  salaries earned for the years claimed. The amount due, if any, for  such
  service shall be deposited with the retirement board prior to retirement
  in  accordance with the requirements of this article and the regulations
  of the retirement board. The retirement board, upon verification of  the
  claim and payment made, shall credit such member with such service.
Notwithstanding  any other provision of this paragraph, any member who
  last joined the retirement system prior to July twenty-seventh, nineteen
  hundred seventy-six and who did not receive credit with  the  retirement
  system  prior  to  July  first,  nineteen hundred eighty-eight for prior
  service, may obtain credit for prior service pursuant to the  provisions
  of  this  section  or  pursuant  to  the  provisions of subdivision b of
  section four hundred forty-six of the  retirement  and  social  security
  law,  whichever  is  applicable, without making the payments required by
  this paragraph.
b. Any member who applies for superannuation  retirement  and  who  on
  joining  the  system  claimed  and  paid for all his uncredited service,
  shall be reclassified as a "present teacher" and shall be credited  with
  all  state  teaching  service  rendered  before the first day of August,
  nineteen hundred twenty-one, provided he was a teacher on or before  the
  first  day  of August, nineteen hundred twenty-one, and provided that he
  is credited with at least fifteen years of teaching service rendered  in
  the  state  and  has  not ceased teaching for a period in excess of five
  years in any period of ten consecutive years  since  the  first  day  of
  August,  nineteen  hundred  twenty-one, and provided that his membership
  has been continuous since first joining the system  and  that  he  would
  have  been entitled to the status of "present teacher" and to the credit
  for service rendered prior to the first day of August, nineteen  hundred

  twenty-one, had he applied for membership and claimed such credit at the
  time  he  was  given the privilege so to do. Any such member who claimed
  and paid for service rendered prior to the first day of August, nineteen
  hundred  twenty-one,  shall,  upon  being  reclassified  as  a  "present
  teacher", have the amount so paid applied on the payment for  uncredited
  service  rendered on and after the first day of August, nineteen hundred
  twenty-one, and the balance if any, shall be refunded to the member.
c. After the member retires, the  next  ensuing  contribution  of  the
  employers,  collected  in  the  manner  provided  in  subdivision two of
  section five hundred twenty-one, shall be  increased  by  the  lump  sum
  actuarial  cost  to  the  employers  attributable  to such prior service
  credit as is granted to members who retire under the provisions of  this
  subdivision,  computed on the basis of the mortality tables and interest
  rate applicable to members at the time of retirement. The  proper  funds
  shall be credited with the amount of such contributions, and such amount
  of pension shall be charged to the amount so collected.
9.  No final determination made by the system with respect to benefits
  provided by the system, or matters related thereto, shall be subject  to
  review  in  any  court  of  the state of New York, except as provided in
  article seventy-eight of the civil practice law and rules.
10. Notwithstanding any other provision of law to  the  contrary,  any
  law  insofar as and to the extent it shall establish or affect a benefit
  provided by the system shall be deemed to have been in  full  force  and
  effect  on the earlier of the effective date provided for in such law or
  the thirtieth day of June of the  calendar  year  of  enactment  by  the
  legislature,  unless  such  law  expressly provides that it shall not be
  subject to this subdivision.
11. Notwithstanding any other provision of  law  to  the  contrary,  a
  member  of  the  retirement  system  subject  to this article or article
  fourteen or fifteen of the  retirement  and  social  security  law  who,
  subsequent to such member's date of membership in the retirement system,
  rendered  service which was credited in another public retirement system
  of the state but thereafter failed  to  make  timely  transfer  of  such
  membership  to the retirement system prior to the time the membership in
  such other public retirement system ceased by reason of: a. insufficient
  service; b. withdrawal of accumulated contributions; or c. withdrawal of
  membership, may obtain credit for such service on the same basis and  in
  the  same  manner  as  if  such  service had been rendered prior to such
  member's date of membership in the retirement system.
* 12. Notwithstanding any other provision of law, any member  eligible
  to  purchase credit for previous service with a public employer pursuant
  to this section or to purchase credit for military service  pursuant  to
  article  twenty  of the retirement and social security law, may elect to
  purchase any or all of such service  by  executing  a  periodic  payroll
  deduction agreement where and to the extent such elections are permitted
  by the retirement system by rule or regulation. Such agreement shall set
  forth   the  amount  of  previous  service  or  military  service  being
  purchased, the estimated total cost of  such  service  credit,  and  the
  number of payroll periods in which such periodic payments shall be made.
  Such  agreement  shall be irrevocable, shall not be subject to amendment
  or modification in any manner, and shall expire only upon completion  of
  payroll  deductions required therein. Notwithstanding the foregoing, any
  member who has entered into such a payroll deduction agreement  and  who
  terminates  employment  prior to the completion of the payments required
  therein shall be credited with any service as to which such member shall
  have paid the contributions required under the terms of the agreement.
* NB Takes effect upon notice of ruling by Internal Revenue Service --
  expires per ch. 627/2007 §22