N.Y. Retire. & Soc. Sec. Law § 512

§ 512. Final average salary. a. A member's final average salary shall\nbe the average wages earned by such a member during any three\nconsecutive years which provide the highest average wage; provided,\nhowever, if the wages earned during any year included in the period used\nto determine final average salary exceeds that of the average of the\nprevious two years by more than ten percent, the amount in excess of ten\npercent shall be excluded from the computation of final average salary.\nNotwithstanding the preceding provisions of this subdivision to the\ncontrary, for a member who first becomes a member of the New York state\nand local employees' retirement system on or after April first, two\nthousand twelve, or for a New York city police/fire revised plan member,\na New York city enhanced plan member who receives the ordinary\ndisability benefit provided for in subdivision c-1 of section five\nhundred six of this article or the accidental disability benefit\nprovided for in paragraph three of subdivision c of section five hundred\nseven of this article, a New York city uniformed correction/sanitation\nrevised plan member or an investigator revised plan member, a member's\nfinal average salary shall be the average wages earned by such a member\nduring any five consecutive years which provide the highest average\nwage; provided, however, if the wages earned during any year included in\nthe period used to determine final average salary exceeds that of the\naverage of the previous four years by more than ten percent, the amount\nin excess of ten percent shall be excluded from the computation of final\naverage salary. In determining final average salary pursuant to any\nprovision of this subdivision, where the period used to determine final\naverage salary is the period which immediately precedes the date of\nretirement, any month or months (not in excess of twelve) which would\notherwise be included in computing final average salary but during which\nthe member was on authorized leave of absence at partial pay or without\npay shall be excluded from the computation of final average salary and\nthe month or an equal number of months immediately preceding such period\nshall be substituted in lieu thereof.\n b. Notwithstanding the provisions of subdivision a of this section,\nwith respect to members of the New York state employees' retirement\nsystem who first become members of the New York state and local\nemployees' retirement system before April first, two thousand twelve,\nthe New York state and local police and fire retirement system and the\nNew York city teachers' retirement system, a member's final average\nsalary shall be equal to one-third of the highest total wages earned\nduring any continuous period of employment for which the member was\ncredited with three years of service credit; provided, however, if the\nwages earned during any year of credited service included the period\nused to determine final average salary exceeds the average of the wages\nof the previous two years of credited service by more than ten percent,\nthe amount in excess of ten percent shall be excluded from the\ncomputation of final average salary. For members who first become a\nmember of the New York state and local employees' retirement system on\nor after April first, two thousand twelve, with respect to members of\nthe New York state and local employees' retirement system, a member's\nfinal average salary shall be equal to one-fifth of the highest total\nwages earned during any continuous period of employment for which the\nmember was credited with five years of service credit; provided,\nhowever, if the wages earned during any year of credited service\nincluded the period used to determine final average salary exceeds the\naverage of the wages of the previous four years of credited service by\nmore than ten percent, the amount in excess of ten percent shall be\nexcluded from the computation of final average salary.\n c. Notwithstanding the provisions of subdivisions a and b of this\nsection, the final average salary of an employee who has been a member\nof the New York city employees' retirement system (other than a New York\ncity correction/sanitation revised plan member or an investigator\nrevised plan member) or the New York city teachers' retirement system\nfor less than one year shall be the projected one year salary, with the\ncalculation based upon a twelve month projection of the sums earned in\nthe portion of the year worked. If a member has been employed for more\nthan one year but less than two years, then the member's final average\nsalary shall be the average of the first year and projected second year\nearnings based upon the calculation above, and if more than two years,\nbut less than three years, then one-third the total of the first two\nyears of employment plus the projected third year's earnings, calculated\nas indicated above.\n d. Subject to the provisions of subdivision c of this section, and\nnotwithstanding the provisions of subdivision a of this section, with\nrespect to members of the New York city employees' retirement system\n(other than a New York city uniformed correction/sanitation revised plan\nmember or an investigator revised plan member) and the New York city\nboard of education retirement system who are subject to the provisions\nof this article, a member's final average salary shall be determined\npursuant to the provisions of paragraph thirteen of subdivision e of\nsection 13-638.4 of the administrative code of the city of New York.\n