N.Y. Comp. Codes R. & Regs. tit. 2 § 370.1
Sections 41 and 341 of the Retirement and Social Security Law empowers the Comptroller to determine the amounts of service credited to Tier 1 members of the New York State and Local Employees' Retirement System and the New York State Police and Fire Retirement System, respectively, and to adopt reasonable rules and regulations for the crediting of service with respect to such members. While rules which pertain to service crediting of Tier 1 member service have been in place for several decades, they have not previously been published in a regulation. In view of the facts that the Legislature has, since the enactment of the Tier 1 provisions, enacted separate and distinct service crediting rules applicable to Tier 2, 3 and 4 members of the Retirement System, and regulations have been promulgated with respect to those tiers, there is a need to set forth, by regulation, the rules applicable to the crediting of service for Tier 1 members of the Retirement System. This action is being promulgated to publish the applicable rules with respect to the circumstances under which a member shall receive full credit (a year of credit for any 12 consecutive calendar months) and those under which credit for part-time service shall be prorated (less than one year of credit granted for any 12 consecutive calendar months).
N.Y. Comp. Codes R. & Regs. Tit. 2 § 370.1