New York Laws
Title 3 - Establishment, Management, Supervision and Financing
316-B - Notice of Change.

(2) Notwithstanding any provision of law to the contrary, for fiscal
years commencing April first, nineteen hundred eighty-eight, April
first, nineteen hundred eighty-nine and April first, nineteen hundred
ninety the actuarial value of assets shall be calculated using the five
year smoothing method that was used for the fiscal year commencing April
first, nineteen hundred eighty-seven which method has been determined to
be actuarially sound.