State Codes and Statutes

Statutes > New-york > Rss > Article-11 > 446

§ 446. Credit for service. a. Part-time service.    1. A member of a retirement system who is subject to the provisions of  this  article  who  works less than full time, which for the purposes of  this article shall mean less than thirty hours a week in the  cae  of  a  member  who  has  a specified work-week, shall receive retirement credit  for such service in accordance with the following provisions:    (a) A member employed on an hourly basis who works for five hundred or  more hours a year and who is on the payroll for a minimum of five months  in the year shall receive credit on a prorated basis, but  in  no  event  shall less than six hours constitute a full day's retirement credit;    (b)  A  member  employed  on a per diem basis who works at least sixty  days in a year and who is on the payroll for a minimum of five months in  the year shall receive retirement credit on a day-for-day basis, but  in  no  event  shall  less than six hours constitute a full day's retirement  credit;    (c) If the annual salary of a member paid on a basis  other  than  per  diem  or  per hour would be less than the product of the state's minimum  wage during such period and two thousand hours, the presumption shall be  that such a member is a part-time employee  and  any  retirement  credit  granted  shall  be  prorated; provided, however, such a member shall not  receive greater credit than a member working on a per diem basis.    2. Except for retirement credit for military service as  specified  in  subdivision  d  of  this  section, a member shall not receive retirement  credit for any day that he is  not  on  the  payroll  of  the  state,  a  political    subdivision   thereof,   or   a   participating   employer.  Notwithstanding any other provisions of this section,  with  respect  to  members  of the New York state employees' retirement system, teachers as  defined in section one hundred thirty-six  of  the  civil  service  law,  employed  full  time for the school year, shall be deemed on the payroll  of the state, for twelve months in crediting retirement  service  credit  for service rendered. For the purposes of this paragraph the comptroller  shall define school year by regulation.    3.  The  membership  of any member who is subject to the provisions of  this subdivision a, or to the  provisions  of  any  rule  or  regulation  promulgated   and   approved   in  accordance  with  the  provisions  of  subdivision f of this section, shall  be  continued  and  shall  not  be  terminated for so long as such member is actually in service.    b. Previous service.    A  member  of  a retirement system who is subject to the provisions of  this article shall be eligible to obtain retirement credit for  previous  service  if  retirement  credit  had  previously  been  granted for such  service or if 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 this chapter, at the time  such service was rendered, if the individual had been a member  of  such  retirement  system and the member has rendered a minimum of two years of  credited service  after  July  first,  nineteen  hundred  seventy-three;  provided,  however,  retirement  credit may be granted for service which  predates the date of entry into the retirement system if such service is  otherwise creditable and  was  rendered  by  an  employee  during  which  employment he was ineligible to join a public retirement system.    * b-1.  Employer  pick-up  of  contributions  in  respect  of previous  service.  Notwithstanding any other provision of law, any member of  the  New  York  city  teachers' retirement system eligible to purchase credit  for previous service with a public employer pursuant to subdivision b of  this section, may elect to purchase  any  or  all  of  such  service  by  executing  a  periodic payroll deduction agreement. Such agreement shall  set forth the amount of previous service being purchased, the  estimatedtotal  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  specified therein. Notwithstanding the foregoing,  any  member  who  has  entered  into  such  a  payroll  deduction  agreement and who terminates  employment prior to 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 such agreement.    * NB  Effective until notice of ruling by Internal Revenue Service per  ch. 627/2007 §22    * b-1. Employer  pick-up  of  contributions  in  respect  of  previous  service or military service. Notwithstanding any other provision of law,  any  member  of  the  New York city teachers' retirement system, the New  York state teachers' retirement system, the  New  York  city  employees'  retirement  system,  the  New  York  city  board of education retirement  system, the New York state and local employees' retirement  system,  the  New  York  state  and local police and fire retirement system or the New  York city fire department pension fund eligible to purchase  credit  for  previous  service  with  a  public employer pursuant to subdivision b of  this section or to purchase credit  for  military  service  pursuant  to  article twenty of this chapter, 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 member's 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  specified therein. Notwithstanding the foregoing,  any  member  who  has  entered  into  such  a  payroll  deduction  agreement and who terminates  employment prior to 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 such agreement.    * NB  Takes  effect  upon notice of ruling by Internal Revenue Service  per ch. 627/2007 §22 -- expires per ch. 691/2004 §8    c. Creditable service.    A member of a retirement system who is subject to  the  provisions  of  this  article  shall  not  be  eligible  to obtain retirement credit for  service with a public employer other than  the  state  of  New  York,  a  political  subdivision  thereof,  a  public  benefit  corporation,  or a  participating employer; provided, however,  military  service  with  the  federal  government  may  be  credited  pursuant  to section two hundred  forty-three of the military law up to  a  maximum  of  four  years;  and  further  provided that retirement credit may be granted for service with  an agency located within the state of New York  currently  specified  in  the law as providing retirement credit for service.    d.  To facilitate administration of the provisions of this section the  administrative head or the trustees of a retirement system,  as  may  be  appropriate,  may make interpretations of the provisions of this section  which  are  consistent  with  the  intent  of  this  section,  but  such  interpretations shall not take effect unless publicly promulgated.    f.  Notwithstanding  any other provision of law, any member of the New  York state and local employees' retirement system who is subject to  the  provisions  of  this article and who is employed by a school district, a  board of cooperative educational services, a  vocational  education  and  extension  board,  an institution for the instruction of the deaf and ofthe blind as enumerated in section four thousand two hundred one of  the  education  law,  or  a  school  district as enumerated in section one of  chapter  five  hundred  sixty-six  of  the  laws  of  nineteen   hundred  sixty-seven  as  amended  to  date,  shall have their service credit for  service rendered on or after  January  first,  nineteen  hundred  ninety  determined by dividing the number of days worked in a school year by one  hundred eighty. For the purpose of this section a school year will begin  on  July  first  and  end the following June thirtieth. No more than one  year of service may be credited during any such fiscal year. Credit  for  service  rendered before January first, nineteen hundred ninety shall be  determined in the same manner if a  person  eligible  for  such  benefit  shall  file the appropriate application with the state comptroller on or  before August second, nineteen hundred ninety-six and, within five years  of filing such application, make payment  for  all  costs  necessary  to  finance the receipt of such service credit.    g.  Notwithstanding the provisions of subdivision c of this section, a  member of a retirement system who is subject to the provisions  of  this  article  shall  be  eligible  to  obtain  retirement credit for previous  service if retirement  credit  has  previously  been  granted  for  such  service rendered prior to January first, nineteen hundred fifty-five and  if such member has rendered a minimum of three years of credited service  after July first, nineteen hundred seventy-three.    h.  The  provisions  of paragraph one of subdivision a of this section  shall not apply to members of the New York  city  employees'  retirement  system or the New York city board of education retirement system who are  subject  to the provisions of this article. The crediting of service for  such members of  such  retirement  systems  shall  be  governed  by  the  applicable  provisions  of  subdivision  c  of  section  13-638.4 of the  administrative code of the city of New York, and  the  other  applicable  provisions  of  such code and of the rules and regulations of such board  of education retirement system.    i. Except for retirement credit for military service as  specified  in  subdivision  c  of  this  section, a member shall not receive retirement  credit for any day that he is  not  on  the  payroll  of  the  state,  a  political    subdivision   thereof,   or   a   participating   employer.  Notwithstanding any other provision of this  section  to  the  contrary,  with  respect  to  members  of  the  New York state and local employees'  retirement system, a member who is employed by a  community  college  as  defined  in  section six thousand three hundred one of the education law  or who is employed by any unit of the state university of  New  York  as  defined  in section three hundred fifty of the education law, and who is  in the classified service as that term is defined in  section  forty  of  the  civil  service law, and who is employed for the full academic year,  full academic year shall mean the fall and spring semesters during which  academic courses are offered, shall be deemed to be on  the  payroll  of  such  community  college  or  state  university  for  twelve  months  in  crediting retirement service credit for service rendered.    j. Except for retirement credit for military service as  specified  in  subdivision  c  of  this  section, a member shall not receive retirement  credit for any day that he is  not  on  the  payroll  of  the  state,  a  political    subdivision   thereof,   or   a   participating   employer.  Notwithstanding any other provision of this section to the  contrary,  a  member  of the New York state and local employees' retirement system who  is employed by a community college as defined in  section  six  thousand  three hundred one of the education law or who is employed by any unit of  the  state  university  of  New York as defined in section three hundred  fifty of the education law, and who is in the  unclassified  service  of  the  civil  service  as  defined  in subdivisions (h) and (i) of sectionthirty-five of the civil service law, and who is employed for  the  full  academic  year,  full  academic  year  shall  mean  the  fall and spring  semesters during which academic courses are offered, shall be deemed  to  be  on  the  payroll  of  such community college or state university for  twelve  months  in  crediting  retirement  service  credit  for  service  rendered.

State Codes and Statutes

Statutes > New-york > Rss > Article-11 > 446

§ 446. Credit for service. a. Part-time service.    1. A member of a retirement system who is subject to the provisions of  this  article  who  works less than full time, which for the purposes of  this article shall mean less than thirty hours a week in the  cae  of  a  member  who  has  a specified work-week, shall receive retirement credit  for such service in accordance with the following provisions:    (a) A member employed on an hourly basis who works for five hundred or  more hours a year and who is on the payroll for a minimum of five months  in the year shall receive credit on a prorated basis, but  in  no  event  shall less than six hours constitute a full day's retirement credit;    (b)  A  member  employed  on a per diem basis who works at least sixty  days in a year and who is on the payroll for a minimum of five months in  the year shall receive retirement credit on a day-for-day basis, but  in  no  event  shall  less than six hours constitute a full day's retirement  credit;    (c) If the annual salary of a member paid on a basis  other  than  per  diem  or  per hour would be less than the product of the state's minimum  wage during such period and two thousand hours, the presumption shall be  that such a member is a part-time employee  and  any  retirement  credit  granted  shall  be  prorated; provided, however, such a member shall not  receive greater credit than a member working on a per diem basis.    2. Except for retirement credit for military service as  specified  in  subdivision  d  of  this  section, a member shall not receive retirement  credit for any day that he is  not  on  the  payroll  of  the  state,  a  political    subdivision   thereof,   or   a   participating   employer.  Notwithstanding any other provisions of this section,  with  respect  to  members  of the New York state employees' retirement system, teachers as  defined in section one hundred thirty-six  of  the  civil  service  law,  employed  full  time for the school year, shall be deemed on the payroll  of the state, for twelve months in crediting retirement  service  credit  for service rendered. For the purposes of this paragraph the comptroller  shall define school year by regulation.    3.  The  membership  of any member who is subject to the provisions of  this subdivision a, or to the  provisions  of  any  rule  or  regulation  promulgated   and   approved   in  accordance  with  the  provisions  of  subdivision f of this section, shall  be  continued  and  shall  not  be  terminated for so long as such member is actually in service.    b. Previous service.    A  member  of  a retirement system who is subject to the provisions of  this article shall be eligible to obtain retirement credit for  previous  service  if  retirement  credit  had  previously  been  granted for such  service or if 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 this chapter, at the time  such service was rendered, if the individual had been a member  of  such  retirement  system and the member has rendered a minimum of two years of  credited service  after  July  first,  nineteen  hundred  seventy-three;  provided,  however,  retirement  credit may be granted for service which  predates the date of entry into the retirement system if such service is  otherwise creditable and  was  rendered  by  an  employee  during  which  employment he was ineligible to join a public retirement system.    * b-1.  Employer  pick-up  of  contributions  in  respect  of previous  service.  Notwithstanding any other provision of law, any member of  the  New  York  city  teachers' retirement system eligible to purchase credit  for previous service with a public employer pursuant to subdivision b of  this section, may elect to purchase  any  or  all  of  such  service  by  executing  a  periodic payroll deduction agreement. Such agreement shall  set forth the amount of previous service being purchased, the  estimatedtotal  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  specified therein. Notwithstanding the foregoing,  any  member  who  has  entered  into  such  a  payroll  deduction  agreement and who terminates  employment prior to 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 such agreement.    * NB  Effective until notice of ruling by Internal Revenue Service per  ch. 627/2007 §22    * b-1. Employer  pick-up  of  contributions  in  respect  of  previous  service or military service. Notwithstanding any other provision of law,  any  member  of  the  New York city teachers' retirement system, the New  York state teachers' retirement system, the  New  York  city  employees'  retirement  system,  the  New  York  city  board of education retirement  system, the New York state and local employees' retirement  system,  the  New  York  state  and local police and fire retirement system or the New  York city fire department pension fund eligible to purchase  credit  for  previous  service  with  a  public employer pursuant to subdivision b of  this section or to purchase credit  for  military  service  pursuant  to  article twenty of this chapter, 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 member's 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  specified therein. Notwithstanding the foregoing,  any  member  who  has  entered  into  such  a  payroll  deduction  agreement and who terminates  employment prior to 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 such agreement.    * NB  Takes  effect  upon notice of ruling by Internal Revenue Service  per ch. 627/2007 §22 -- expires per ch. 691/2004 §8    c. Creditable service.    A member of a retirement system who is subject to  the  provisions  of  this  article  shall  not  be  eligible  to obtain retirement credit for  service with a public employer other than  the  state  of  New  York,  a  political  subdivision  thereof,  a  public  benefit  corporation,  or a  participating employer; provided, however,  military  service  with  the  federal  government  may  be  credited  pursuant  to section two hundred  forty-three of the military law up to  a  maximum  of  four  years;  and  further  provided that retirement credit may be granted for service with  an agency located within the state of New York  currently  specified  in  the law as providing retirement credit for service.    d.  To facilitate administration of the provisions of this section the  administrative head or the trustees of a retirement system,  as  may  be  appropriate,  may make interpretations of the provisions of this section  which  are  consistent  with  the  intent  of  this  section,  but  such  interpretations shall not take effect unless publicly promulgated.    f.  Notwithstanding  any other provision of law, any member of the New  York state and local employees' retirement system who is subject to  the  provisions  of  this article and who is employed by a school district, a  board of cooperative educational services, a  vocational  education  and  extension  board,  an institution for the instruction of the deaf and ofthe blind as enumerated in section four thousand two hundred one of  the  education  law,  or  a  school  district as enumerated in section one of  chapter  five  hundred  sixty-six  of  the  laws  of  nineteen   hundred  sixty-seven  as  amended  to  date,  shall have their service credit for  service rendered on or after  January  first,  nineteen  hundred  ninety  determined by dividing the number of days worked in a school year by one  hundred eighty. For the purpose of this section a school year will begin  on  July  first  and  end the following June thirtieth. No more than one  year of service may be credited during any such fiscal year. Credit  for  service  rendered before January first, nineteen hundred ninety shall be  determined in the same manner if a  person  eligible  for  such  benefit  shall  file the appropriate application with the state comptroller on or  before August second, nineteen hundred ninety-six and, within five years  of filing such application, make payment  for  all  costs  necessary  to  finance the receipt of such service credit.    g.  Notwithstanding the provisions of subdivision c of this section, a  member of a retirement system who is subject to the provisions  of  this  article  shall  be  eligible  to  obtain  retirement credit for previous  service if retirement  credit  has  previously  been  granted  for  such  service rendered prior to January first, nineteen hundred fifty-five and  if such member has rendered a minimum of three years of credited service  after July first, nineteen hundred seventy-three.    h.  The  provisions  of paragraph one of subdivision a of this section  shall not apply to members of the New York  city  employees'  retirement  system or the New York city board of education retirement system who are  subject  to the provisions of this article. The crediting of service for  such members of  such  retirement  systems  shall  be  governed  by  the  applicable  provisions  of  subdivision  c  of  section  13-638.4 of the  administrative code of the city of New York, and  the  other  applicable  provisions  of  such code and of the rules and regulations of such board  of education retirement system.    i. Except for retirement credit for military service as  specified  in  subdivision  c  of  this  section, a member shall not receive retirement  credit for any day that he is  not  on  the  payroll  of  the  state,  a  political    subdivision   thereof,   or   a   participating   employer.  Notwithstanding any other provision of this  section  to  the  contrary,  with  respect  to  members  of  the  New York state and local employees'  retirement system, a member who is employed by a  community  college  as  defined  in  section six thousand three hundred one of the education law  or who is employed by any unit of the state university of  New  York  as  defined  in section three hundred fifty of the education law, and who is  in the classified service as that term is defined in  section  forty  of  the  civil  service law, and who is employed for the full academic year,  full academic year shall mean the fall and spring semesters during which  academic courses are offered, shall be deemed to be on  the  payroll  of  such  community  college  or  state  university  for  twelve  months  in  crediting retirement service credit for service rendered.    j. Except for retirement credit for military service as  specified  in  subdivision  c  of  this  section, a member shall not receive retirement  credit for any day that he is  not  on  the  payroll  of  the  state,  a  political    subdivision   thereof,   or   a   participating   employer.  Notwithstanding any other provision of this section to the  contrary,  a  member  of the New York state and local employees' retirement system who  is employed by a community college as defined in  section  six  thousand  three hundred one of the education law or who is employed by any unit of  the  state  university  of  New York as defined in section three hundred  fifty of the education law, and who is in the  unclassified  service  of  the  civil  service  as  defined  in subdivisions (h) and (i) of sectionthirty-five of the civil service law, and who is employed for  the  full  academic  year,  full  academic  year  shall  mean  the  fall and spring  semesters during which academic courses are offered, shall be deemed  to  be  on  the  payroll  of  such community college or state university for  twelve  months  in  crediting  retirement  service  credit  for  service  rendered.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Rss > Article-11 > 446

§ 446. Credit for service. a. Part-time service.    1. A member of a retirement system who is subject to the provisions of  this  article  who  works less than full time, which for the purposes of  this article shall mean less than thirty hours a week in the  cae  of  a  member  who  has  a specified work-week, shall receive retirement credit  for such service in accordance with the following provisions:    (a) A member employed on an hourly basis who works for five hundred or  more hours a year and who is on the payroll for a minimum of five months  in the year shall receive credit on a prorated basis, but  in  no  event  shall less than six hours constitute a full day's retirement credit;    (b)  A  member  employed  on a per diem basis who works at least sixty  days in a year and who is on the payroll for a minimum of five months in  the year shall receive retirement credit on a day-for-day basis, but  in  no  event  shall  less than six hours constitute a full day's retirement  credit;    (c) If the annual salary of a member paid on a basis  other  than  per  diem  or  per hour would be less than the product of the state's minimum  wage during such period and two thousand hours, the presumption shall be  that such a member is a part-time employee  and  any  retirement  credit  granted  shall  be  prorated; provided, however, such a member shall not  receive greater credit than a member working on a per diem basis.    2. Except for retirement credit for military service as  specified  in  subdivision  d  of  this  section, a member shall not receive retirement  credit for any day that he is  not  on  the  payroll  of  the  state,  a  political    subdivision   thereof,   or   a   participating   employer.  Notwithstanding any other provisions of this section,  with  respect  to  members  of the New York state employees' retirement system, teachers as  defined in section one hundred thirty-six  of  the  civil  service  law,  employed  full  time for the school year, shall be deemed on the payroll  of the state, for twelve months in crediting retirement  service  credit  for service rendered. For the purposes of this paragraph the comptroller  shall define school year by regulation.    3.  The  membership  of any member who is subject to the provisions of  this subdivision a, or to the  provisions  of  any  rule  or  regulation  promulgated   and   approved   in  accordance  with  the  provisions  of  subdivision f of this section, shall  be  continued  and  shall  not  be  terminated for so long as such member is actually in service.    b. Previous service.    A  member  of  a retirement system who is subject to the provisions of  this article shall be eligible to obtain retirement credit for  previous  service  if  retirement  credit  had  previously  been  granted for such  service or if 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 this chapter, at the time  such service was rendered, if the individual had been a member  of  such  retirement  system and the member has rendered a minimum of two years of  credited service  after  July  first,  nineteen  hundred  seventy-three;  provided,  however,  retirement  credit may be granted for service which  predates the date of entry into the retirement system if such service is  otherwise creditable and  was  rendered  by  an  employee  during  which  employment he was ineligible to join a public retirement system.    * b-1.  Employer  pick-up  of  contributions  in  respect  of previous  service.  Notwithstanding any other provision of law, any member of  the  New  York  city  teachers' retirement system eligible to purchase credit  for previous service with a public employer pursuant to subdivision b of  this section, may elect to purchase  any  or  all  of  such  service  by  executing  a  periodic payroll deduction agreement. Such agreement shall  set forth the amount of previous service being purchased, the  estimatedtotal  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  specified therein. Notwithstanding the foregoing,  any  member  who  has  entered  into  such  a  payroll  deduction  agreement and who terminates  employment prior to 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 such agreement.    * NB  Effective until notice of ruling by Internal Revenue Service per  ch. 627/2007 §22    * b-1. Employer  pick-up  of  contributions  in  respect  of  previous  service or military service. Notwithstanding any other provision of law,  any  member  of  the  New York city teachers' retirement system, the New  York state teachers' retirement system, the  New  York  city  employees'  retirement  system,  the  New  York  city  board of education retirement  system, the New York state and local employees' retirement  system,  the  New  York  state  and local police and fire retirement system or the New  York city fire department pension fund eligible to purchase  credit  for  previous  service  with  a  public employer pursuant to subdivision b of  this section or to purchase credit  for  military  service  pursuant  to  article twenty of this chapter, 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 member's 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  specified therein. Notwithstanding the foregoing,  any  member  who  has  entered  into  such  a  payroll  deduction  agreement and who terminates  employment prior to 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 such agreement.    * NB  Takes  effect  upon notice of ruling by Internal Revenue Service  per ch. 627/2007 §22 -- expires per ch. 691/2004 §8    c. Creditable service.    A member of a retirement system who is subject to  the  provisions  of  this  article  shall  not  be  eligible  to obtain retirement credit for  service with a public employer other than  the  state  of  New  York,  a  political  subdivision  thereof,  a  public  benefit  corporation,  or a  participating employer; provided, however,  military  service  with  the  federal  government  may  be  credited  pursuant  to section two hundred  forty-three of the military law up to  a  maximum  of  four  years;  and  further  provided that retirement credit may be granted for service with  an agency located within the state of New York  currently  specified  in  the law as providing retirement credit for service.    d.  To facilitate administration of the provisions of this section the  administrative head or the trustees of a retirement system,  as  may  be  appropriate,  may make interpretations of the provisions of this section  which  are  consistent  with  the  intent  of  this  section,  but  such  interpretations shall not take effect unless publicly promulgated.    f.  Notwithstanding  any other provision of law, any member of the New  York state and local employees' retirement system who is subject to  the  provisions  of  this article and who is employed by a school district, a  board of cooperative educational services, a  vocational  education  and  extension  board,  an institution for the instruction of the deaf and ofthe blind as enumerated in section four thousand two hundred one of  the  education  law,  or  a  school  district as enumerated in section one of  chapter  five  hundred  sixty-six  of  the  laws  of  nineteen   hundred  sixty-seven  as  amended  to  date,  shall have their service credit for  service rendered on or after  January  first,  nineteen  hundred  ninety  determined by dividing the number of days worked in a school year by one  hundred eighty. For the purpose of this section a school year will begin  on  July  first  and  end the following June thirtieth. No more than one  year of service may be credited during any such fiscal year. Credit  for  service  rendered before January first, nineteen hundred ninety shall be  determined in the same manner if a  person  eligible  for  such  benefit  shall  file the appropriate application with the state comptroller on or  before August second, nineteen hundred ninety-six and, within five years  of filing such application, make payment  for  all  costs  necessary  to  finance the receipt of such service credit.    g.  Notwithstanding the provisions of subdivision c of this section, a  member of a retirement system who is subject to the provisions  of  this  article  shall  be  eligible  to  obtain  retirement credit for previous  service if retirement  credit  has  previously  been  granted  for  such  service rendered prior to January first, nineteen hundred fifty-five and  if such member has rendered a minimum of three years of credited service  after July first, nineteen hundred seventy-three.    h.  The  provisions  of paragraph one of subdivision a of this section  shall not apply to members of the New York  city  employees'  retirement  system or the New York city board of education retirement system who are  subject  to the provisions of this article. The crediting of service for  such members of  such  retirement  systems  shall  be  governed  by  the  applicable  provisions  of  subdivision  c  of  section  13-638.4 of the  administrative code of the city of New York, and  the  other  applicable  provisions  of  such code and of the rules and regulations of such board  of education retirement system.    i. Except for retirement credit for military service as  specified  in  subdivision  c  of  this  section, a member shall not receive retirement  credit for any day that he is  not  on  the  payroll  of  the  state,  a  political    subdivision   thereof,   or   a   participating   employer.  Notwithstanding any other provision of this  section  to  the  contrary,  with  respect  to  members  of  the  New York state and local employees'  retirement system, a member who is employed by a  community  college  as  defined  in  section six thousand three hundred one of the education law  or who is employed by any unit of the state university of  New  York  as  defined  in section three hundred fifty of the education law, and who is  in the classified service as that term is defined in  section  forty  of  the  civil  service law, and who is employed for the full academic year,  full academic year shall mean the fall and spring semesters during which  academic courses are offered, shall be deemed to be on  the  payroll  of  such  community  college  or  state  university  for  twelve  months  in  crediting retirement service credit for service rendered.    j. Except for retirement credit for military service as  specified  in  subdivision  c  of  this  section, a member shall not receive retirement  credit for any day that he is  not  on  the  payroll  of  the  state,  a  political    subdivision   thereof,   or   a   participating   employer.  Notwithstanding any other provision of this section to the  contrary,  a  member  of the New York state and local employees' retirement system who  is employed by a community college as defined in  section  six  thousand  three hundred one of the education law or who is employed by any unit of  the  state  university  of  New York as defined in section three hundred  fifty of the education law, and who is in the  unclassified  service  of  the  civil  service  as  defined  in subdivisions (h) and (i) of sectionthirty-five of the civil service law, and who is employed for  the  full  academic  year,  full  academic  year  shall  mean  the  fall and spring  semesters during which academic courses are offered, shall be deemed  to  be  on  the  payroll  of  such community college or state university for  twelve  months  in  crediting  retirement  service  credit  for  service  rendered.