N.Y. Retirement & Social Security Law § 131: Definitions

§ 131. Definitions. As used in this article, the following terms shall

mean and include:

1. "Political subdivision." A public corporation (other than a public

corporation created pursuant to agreement or compact with another state

or states), improvement district, and any other political subdivision of

the state and the New York State School Boards Association, Inc., the

County Officers' Association of the State of New York, the New York

State Conference of Mayors and other Municipal Officials, the

Association of Towns of the State of New York and any Regional Planning

Board, created pursuant to article twelve-B or five-G of the general

municipal law whose membership consists only of counties, as

instrumentalities of political subdivisions of the State.

2. "Federal social security act." The social security act enacted by

the congress and approved August fourteenth, nineteen hundred

thirty-five (including regulations and requirements issued pursuant

thereto), as such act has been and may from time to time be amended.

3. "Federal insurance contributions act." Subchapter A of chapter

twenty-one of the federal internal revenue code as such code has been

and may from time to time be amended.

4. "Federal secretary." The federal secretary of health, education and

welfare under the federal social security act.

5. "Old-age and survivors insurance coverage." The old-age and

survivors insurance coverage provided by title two of the federal social

security act.

6. "Employee." An officer or employee of the state or of a political

subdivision.

7. "Employment." Any service performed by an employee in the employ of

the state or any political subdivision except (a) service which, in the

absence of an agreement entered into under this article, would

constitute "employment" as defined in the federal social security act,

or (b) service which, under the federal social security act, may not be

included in an agreement between the state and the federal secretary

entered into pursuant to this article. In the case of service which

under the federal social security act may be included in an agreement

only upon certification by the governor in accordance with section two

hundred eighteen (d) (3) of that act, such service shall be included in

the term "employment" in the event that the governor so certifies to the

federal secretary and the state's agreement with such secretary is

modified to include such service.

8. "Wages." All remuneration for employment, including the cash value

of all remuneration paid in any medium other than cash, except that part

of such remuneration which, even if it were for "employment" within the

meaning of the federal insurance contributions act, would not constitute

"wages" within the meaning of that act.

9. "Contribution fund." The social security contribution fund

established by section one hundred forty-one of this chapter.

10. "Comptroller." The state comptroller.

11. "State retirement system." The corporation continued by section

ten of this chapter, known as the New York state employees' retirement

system.

12. "State agency." The New York state social security agency,

established by this article.

13. "Director." The director of the state agency.