New York Consolidated Laws, Retirement and Social Security Law - RSS § 1210. Wages

For members who first become members of the New York state and local police and fire retirement system on or after April first, two thousand twelve, the following items shall not be included in the definition of wages:  a. wages in excess of the annual salary paid to the governor pursuant to section three of article four of the state constitution, b. lump sum payments for deferred compensation, sick leave, accumulated vacation or other credits for time not worked, c. any form of termination pay, d. any additional compensation paid in anticipation of retirement, and e. in the case of employees who receive wages from three or more employers in a twelve month period, the wages paid by the third and each successive employer.