New York Laws
Article 22 - Police and Fire Retirement Provisions
1209 - Final Average Salary.

ยง 1209. Final average salary. 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, a member's final average salary
shall be equal to one-fifth of the highest total wages earned by such
member during any continuous period of employment for which the member
was credited with five years of service credit; provided, however, if
the wages earned during any year of credited service included in the
period used to determine final average salary exceeds the average of the
wages of the previous four years of credited service by more than ten
percent, the amount in excess of ten percent shall be excluded from the
computation of final average salary. Wages in excess of the annual
salary paid to the governor pursuant to section three of article four of
the state constitution shall be excluded from the computation of final
average salary 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.