N.Y. RSS Law § 31-F*2

* § 31-f. Participation by the Northern Westchester joint water works.\na. The Northern Westchester joint water works may, by resolution adopted\nby its board of trustees and approved by the comptroller, elect to\nparticipate in the retirement system. Acceptance of its employees for\nmembership in the retirement system shall be optional with the\ncomptroller, who shall determine the amounts of contribution payable by\nsuch system and its employees, shall resolve questions of credit for\nprior service, and shall in all other respects assure that such\nemployees share the same rights, obligations and benefits as other\nmembers of the retirement system.\n b. The officers and employees of such water works shall be credited\nwith such periods of prior service as shall be certified by such water\nworks for service rendered to it, or the state, or in any other capacity\napproved by such water works and the comptroller. Service for such water\nworks after the date on which it commences to participate in the\nretirement system shall be considered as member service. An officer or\nemployee of such water works who, as of the date he or she is so\napproved for membership in the retirement system, is already a member\nthereof, shall not have his or her total credit reduced by such\napproval. Any reserve held on account of any such officer or employee in\nthe pension accumulation fund shall be used as an offset against the\ndeficiency contribution payable thereafter by such water works on\naccount of such officer or employee for any prior service credit and any\nsuch previous credit.\n * NB There are 2 § 31-f's\n