N.Y. Retire. & Soc. Sec. Law § 379

§ 379. Cafeteria plans. To the extent permitted by section one\nhundred twenty-five of the internal revenue code and any regulations\nadopted pursuant thereto, any salary reduction elected by an employee\nwho is a participant in the New York state and local police and fire\nretirement system under a cafeteria plan or flexible benefit plan shall\nbe considered part of the annual compensation for the purpose of\ncomputing employer and employee retirement plan contributions and for\ncomputing retirement benefits.\n