N.Y. Retire. & Soc. Sec. Law § 31-e

§ 31-e. Participation by the Keuka Lake watershed improvement\ncooperative. a. The Keuka Lake watershed improvement cooperative, by\nresolution legally adopted by its board of directors, may elect to\nbecome a participating employer in the retirement system. Acceptance of\nthe Keuka Lake watershed improvement cooperative as a participating\nemployer in the retirement system shall be optional with the\ncomptroller.\n b. The officers and employees of such cooperative shall be credited\nwith such periods of prior service as shall be certified by the\ncooperative for service rendered to it, or its predecessor, or the\nstate, or in any other capacity approved by such cooperative and the\ncomptroller. Service for such cooperative after the date on which it\ncommences to participate in the retirement system shall be considered as\nmember service. An officer or employee of such cooperative who, as of\nthe date he is so approved for membership in the retirement system, is\nalready a member thereof, shall not have his total credit reduced by\nsuch approval. Any reserve held on account of any such officer or\nemployee in the pension accumulation fund shall be used as an offset\nagainst the deficiency contribution payable thereafter by such\ncooperative on account of such officer or employee for any prior service\ncredit and any such previous credit.\n