N.Y. Educ. Law § 184

§ 184. Survivor's benefits. In the case of the death of any electing\nemployee after the effective date of his election and before retirement,\nthe value of the death benefits provided by the contract or contracts\ncontinued under the education department optional retirement program\nwhich is attributable to the state's contribution as determined by the\ncommissioner, shall be deemed to be an ordinary death benefit provided\nunder a public pension plan within the meaning of section one hundred\nfifty-four of the civil service law.\n