New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter IV - Miscellaneous Rules › Part 155 - State-administered Defined Benefit Service Award Programs For Volunteer Firefighters › Section 155.8 - Prior service credit and costs

Current through Register Vol. 46, No. 28, July 10, 2024
(a) In the event that a State-administered
				defined benefit volunteer firefighter service award program provides prior
				service credit, each volunteer fire company or volunteer fire department for
				which the State-administered defined benefit volunteer firefighter service
				award program is adopted shall identify on the certified list created pursuant
				to section
				155.7  of this Part
				those participants who, by virtue of earning such credit, became entitled to
				one or more years of prior service credit and the number of years of prior
				service credit to which each such participant is entitled. Any participant who
				is denied prior service credit for one or more years may appeal to the
				governing board at the same time, in the same manner, and with like effect as
				provided in section
				155.7  of this
				Part. Except as provided in subdivision (b) or (c) of this section, prior
				service costs attributable to such prior service credit shall be paid to the
				administrator in a single lump sum in the year in which a participant is
				determined to be entitled to such credit. Such prior service cost shall be
				calculated by the program actuary.
(b) In the case of a State-administered
				defined benefit volunteer firefighter service award program that is initially
				established as a State-administered defined benefit volunteer firefighter
				service award program, the governing board of the sponsor may elect to pay
				prior service costs over the five-year period beginning with the calendar year
				in which the program first takes effect; provided, however, that if a volunteer
				firefighter first qualifies for a year of firefighting service for a calendar
				year later than the first calendar year in which the program first takes
				effect, and thereby becomes a participant entitled to prior service credit,
				then any prior service cost attributable to such prior service credit shall be
				paid over the five-year period beginning with the calendar year for which the
				volunteer firefighter first qualified for a year of firefighting
				service.
(c) In the case of a
				State-administered defined benefit volunteer firefighter service award program
				that was initially established as a locally-administered defined benefit
				volunteer firefighter service award program, the program actuary shall compute
				the amount of any unpaid prior service costs at the commencement of State
				administration. The amount of such unpaid prior service costs shall be paid to
				the administrator in a single lump sum as a condition precedent to the
				commencement of State administration, or the governing board of the sponsor may
				elect to pay such prior service costs in annual installments over the five-year
				period beginning with the calendar year in which State administration
				commences.
(d) The prior service
				costs of a State-administered defined benefit volunteer firefighter service
				award program for the volunteer firefighters of a special fire company or
				department shall be apportioned and paid by the political subdivisions jointly
				sponsoring the program in accordance with the agreement among such political
				subdivisions; provided, however that unless any such agreement provides
				otherwise, the portion of the prior service costs of a State-administered
				defined benefit volunteer firefighter service award program allocated to a
				political subdivision in accordance with such agreement shall be paid in full
				by a political subdivision even if the political subdivision ceases to contract
				with the volunteer fire company or volunteer fire department after a
				State-administered defined benefit volunteer firefighter service award program
				is adopted.
(e) Notwithstanding the
				provisions of subdivision (a) of this section, if, as of the effective date of
				the conversion of the locally-administered defined benefit volunteer
				firefighter service award program into a State- administered defined benefit
				volunteer firefighter service award program, the governing board of a sponsor
				has not approved a certified list of volunteer firefighters qualified for
				credit for a year of firefighting service rendered during the preceding
				calendar year which identifies those participants who, by virtue of qualifying
				for such credit, are entitled to one or more years of prior service credit in
				substantial compliance with the procedures referred to in subdivision (a) of
				this section, the list prepared pursuant to section
				155.7  of this Part
				shall identify such participants and the number of years for which each
				participant is entitled to prior service credit. A participant who is denied
				prior service credit for one or more years may appeal to the governing board of
				the sponsor at the same time, in the same manner, and with like effect as
				provided in section
				155.7  of this
				Part.