N.Y. Comp. Codes R. & Regs. tit. 2 § 155.8

Current through Register Vol. 46, No. 50, December 11, 2024

Section 155.8 - Prior service credit and costs

(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.

N.Y. Comp. Codes R. & Regs. Tit. 2 § 155.8