New York Laws
Article 22 - Police and Fire Retirement Provisions
1210 - Wages.

ยง 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.