New York A 11522: Relates to other post-employment benefits reserve funds for counties, cities, villages, towns and school districts

Bill Text

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A11522 Summary:

BILL NOA11522A

&nbsp

SAME ASSAME AS S10630-A

&nbsp

SPONSORRules (Solages)

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Add §6-w, Gen Muni L

&nbsp

Authorizes the governing board of any county, city, village or town to establish one or more other post-employment benefits reserve funds for the financing of all or part of the cost of providing other post-employment benefits to eligible retired employees and their dependents.

Go to top A11522 Actions:

BILL NOA11522A

&nbsp

05/28/2026referred to local governments

06/04/2026amend (t) and recommit to local governments

06/04/2026print number 11522a

Go to topA11522 Committee&nbspVotes:

Go to topA11522 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA11522 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 11522--A

 IN ASSEMBLY

 May 28, 2026
 ___________

 Introduced by COMMITTEE ON RULES -- (at request of M. of A. Solages) --
 read once and referred to the Committee on Local Governments --
 committee discharged, bill amended, ordered reprinted as amended and
 recommitted to said committee

 AN ACT to amend the general municipal law, in relation to other post-em-
 ployment benefits reserve funds for counties, cities, villages and
 towns

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The general municipal law is amended by adding a new
 2 section 6-w to read as follows:
 3 § 6-w. Other post-employment benefits reserve funds for counties,
 4 cities, villages and towns. 1. As used in this section:
 5 a. The term "governing board", insofar as it is used in reference to a
 6 village, shall mean the board of trustees thereof; insofar as it is used
 7 in reference to a town, shall mean the town board thereof; insofar as it
 8 is used in reference to a county, shall mean the legislative body there-
 9 of; insofar as it is used in reference to a city, shall mean the "local
 10 legislative body" thereof, as that term is defined in subdivision seven
 11 of section two of the municipal home rule law, as amended from time to
 12 time.
 13 b. The term "other post-employment benefits reserve funds" or "OPEB"
 14 shall mean benefits, other than pension benefits, that a county, city,
 15 village or town is obligated or has committed to provide to eligible
 16 retired employees and their dependents, including but not limited to:
 17 (i) health insurance, including medical, prescription drug, dental,
 18 vision, and hearing benefits;
 19 (ii) life insurance provided separately from a pension plan;
 20 (iii) disability benefits provided separately from a pension plan;
 21 (iv) long-term care benefits; and
 22 (v) any other post-employment benefit, other than a pension benefit,
 23 that the governmental unit has a legal, contractual, or established
 24 commitment to provide.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD16000-03-6

 A. 11522--A 2

 1 c. The term "actuarial valuation" shall mean the determination, by a
 2 qualified actuary, of the present value of all projected benefits to be
 3 provided through a governmental unit's OPEB plan, net of any plan
 4 assets, performed in accordance with generally accepted actuarial stand-
 5 ards.
 6 d. The term "qualified actuary" shall mean a member in good standing
 7 of the American Academy of Actuaries or an individual who has demon-
 8 strated competence in the area of public employee benefits through rele-
 9 vant experience and professional credentials.
 10 e. The term "chief fiscal officer" shall mean the officer charged with
 11 the custody or control of moneys of the county, city, village or town.
 12 2. The governing board of any county, city, village or town may estab-
 13 lish one or more OPEB reserve funds for the financing of all or part of
 14 the cost of providing other post-employment benefits to eligible retired
 15 employees and their dependents.
 16 3. There may be paid into any such fund:
 17 a. such an amount as may be provided therefor by budgetary appropri-
 18 ation or raised by tax therefor;
 19 b. such revenues as are not required by law to be paid into any other
 20 fund or account;
 21 c. gifts, grants, donations, o