§ 378. 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  to  other  pensioners who have attained age sixty-two or who have been retired  for  ten years or more 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 390.0  1958 427.31957 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 policeman or  fireman 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  supplemental  pension  fund,  and the comptroller shall include with his  budget estimate furnished to the governor for each fiscal year,  amounts  estimated  by him to be sufficient to reimburse the supplemental pension  fund for such payments. No monies belonging to any publicly administered  and operated retirement or pension system or plan shall be  appropriated  or  used  for  any  purpose or for any payment authorized or required by  subdivision f of this section. h. Notwithstanding any other provision of law, (i)  the  spouse  of  a  deceased  pensioner, who had elected one of the options pursuant to thischapter 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  the  pensioner, 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.