§ 78. Supplemental retirement allowance. a. A supplemental retirement allowance shall be paid to pensioners of the retirement system who have retired prior to the calendar year nineteen hundred ninety-four. Such supplemental retirement allowance shall be payable on the basis provided for herein, commencing with a payment for the month of September, nineteen hundred ninety-nine and continuing through the month of August, two thousand. Said supplemental retirement allowance shall be a percentage of the retirement allowance otherwise payable, computed without optional modification. Said percentage, for each calendar year of retirement, is set forth in subdivision b of this section. Said supplemental retirement allowance shall be computed on the basis of the first fourteen thousand dollars of such annual retirement allowance and shall be payable commencing September first, nineteen hundred ninety-nine to all disability pensioners and recipients of an accidental death benefit, and to other pensioners who have attained age sixty-two or who have been retired for ten or more years and have attained age fifty-five. b. in calculating the supplemental retirement allowance in accordance with subdivision a of this section, the following percentages will be used for each calendar year of retirement, as appropriate: Calendar year of retirement Percentage 1993 1.5 1992 1.5 1991 1.5 1990 1.5 1989 2.8 1988 3.7 1987 4.5 1986 5.5 1985 6.3 1984 7.4 1983 8.3 1982 10.5 1981 12.5 1980 15.6 1979 19.9 1978 25.4 1977 30.3 1976 37.8 1975 42.5 1974 54.0 1973 73.0 1972 86.0 1971 96.7 1970 105.0 1969 141.8 1968 169.0 1967 195.9 1966 203.7 1965 230.5 1964 254.5 1963 278.6 1962 310.0 1961 330.0 1960 340.0 1959 390.01958 427.3 1957 442.3 1956 460.2 1955 468.6 1954 466.5 1953 470.7 1952 475.0 1951 486.1 1950 532.3 1949 540.3 1948 532.3 1947 583.4 1946 681.5 1945 746.6 1944 765.9 1943 780.9 1942 834.9 1941 936.7 1940 988.5 1939 996.4 1938 980.8 1937 958.3 1936 996.4 1935 1012.4 1934 1037.3 1933 1072.3 1932 1012.4 1931 902.6 1930 812.5 c. The supplemental retirement allowance shall be rounded off to the nearest dollar. d. The benefits hereinabove provided for shall be in lieu of the benefits presently provided by articles four and six of this chapter unless such benefits are in excess of those provided by this section, in which latter case such benefits shall be paid by the retirement system pursuant to this section. e. Contributions shall be made to the pension accumulation fund by, or on account of, the state and each participating employer at a rate fixed by the actuary, which shall be computed to be sufficient to provide the benefits established by this section. f. The supplemental retirement allowance authorized by this section shall also be paid in the same manner set forth above to a person sixty-two years of age or older who is retired, or any person retired for disability regardless of age, or any spouse qualifying pursuant to subdivision h of this section, and who receives, as a result, a retirement allowance or pension from any state administered and operated retirement or pension plan or system, not including, however, the New York state teachers retirement system. g. The cost of providing supplemental retirement allowance payments pursuant to subdivision f of this section shall be paid from the pension accumulation fund. h. Notwithstanding any other provision of law, (i) the spouse of a deceased pensioner, who had elected one of the options pursuant to this chapter which provides that benefits are to be continued for the life of such spouse after the death of the pensioner, or (ii) the spouse of a deceased pensioner who had provided pursuant to a closed local pension plan which was subsequently assumed by the state, that benefits are to be continued for the life of such spouse after the death of thepensioner, shall be entitled to receive a monthly supplemental retirement allowance pursuant to this subdivision. Said monthly supplemental retirement allowance shall be equal in amount to one-half of the monthly supplemental retirement allowance which the pensioner would be receiving if living, and shall commence upon the death of the pensioner.