New York Consolidated Laws, Retirement and Social Security Law - RSS § 31-f. Participation by the Henry Viscardi school

a. The Henry Viscardi school may, by resolution adopted by its board of trustees and approved by the comptroller, elect to participate in the retirement system.  Acceptance of its employees for membership in the retirement system shall be optional with the comptroller, who shall determine the amounts of contribution payable by such employer and its employees, shall resolve questions of credit for prior service, and shall in all other respects assure that such employees share the same rights, obligations and benefits as other members of the retirement system.

b. The officers and employees of such employer shall be credited with such periods of prior service as shall be certified by such employer for service rendered to it, or the state, or in any other capacity approved by such employer and the comptroller.  Service for such employer after the date on which it commences to participate in the retirement system shall be considered as member service.  An officer or employee of such employer who, as of the date he or she is so approved for membership in the retirement system, is already a member thereof, shall not have his or her total credit reduced by such approval.  Any reserve held on account of any such officer or employee in the pension accumulation fund shall be used as an offset against the deficiency contribution payable thereafter by such employer on account of such officer or employee for any prior service credit and any such previous credit.

c. Notwithstanding the election by the Henry Viscardi School to participate in the retirement system, employees of such employer, who are employed by the employer prior to the effective date of this section, shall have the option to continue participation in the employer sponsored retirement plan.  Provided, however, an employee, who exercises the option to continue participation in the employer sponsored retirement plan, shall not be entitled to be a member of the retirement system.  Such election shall be irrevocable.