32 - Participation by certain New York city libraries.

§ 32. Participation by certain New York city libraries.  a. The boards  of  trustees  of  The  New  York Public Library, Astor, Lenox and Tilden  Foundations, The Brooklyn Public Library and The Queens  Borough  Public  Library,  which  organizations  employ persons engaged in service to the  public, by resolution legally adopted and approved by  the  comptroller,  may  elect to have their employees become eligible to participate in the  retirement system. When such election is made by the board  of  trustees  of  any  such  library  in  pursuance  of an agreement or plan concluded  between it and the city of New York, for such  of  its  employees  whose  salaries  and  compensation are paid from appropriations to such library  by the city of New York in its budget, then such board of trustees shall  also elect by separate resolution to have such of its  employees,  whose  salaries and compensation for services are paid out of its own corporate  funds, become eligible to participate in the retirement system.    b.  Acceptance  of the employees of such an employer for membership in  the retirement system shall be optional  with  the  comptroller.  If  he  shall  approve  their  participation,  then  such  organization shall be  treated as if it were a municipality that has approved the participation  of its employees in the retirement system as provided in section  thirty  of  this  article.  The  comptroller  shall  determine  the  amounts  of  contribution payable by such libraries and their employees, and, in  all  other respects in so far as this article covering such a municipality is  applicable, shall similarly treat all such employees.    c.  When,  as a condition of a contract or plan concluded with any one  of such libraries, a number of  whose  employees  are  being  paid  from  salaries   and  compensation  for  services  out  of  appropriations  as  aforesaid, the city of New York obligates itself in any manner to pay or  cause to be paid deficiency and normal contributions on account of  such  employees  to  the  extent of, and not in excess of, a certain specified  rate based on a fixed percentage of the payroll appropriated,  then  the  comptroller  shall  have  power  to  accept the participation of all the  employees of such organization on the same terms and subject to the same  limitations as provided  for  under  both  aforesaid  resolutions.  Such  employees  shall  in  all  other  respects participate in the retirement  system as provided in section thirty-one of this article.    d. Should there be a default in paying or causing to be paid  pursuant  to  any  contract  or  agreement  with  such employer the deficiency and  normal contributions on account of the employees of  any  such  library,  whose  salaries  and  compensation  for  services  are paid out of funds  appropriated by such city, or,  if  the  amount  of  such  contributions  required  to be paid by such city, pursuant to any contract or agreement  made prior to the first participation of such employees, a copy of which  shall have been filed with the comptroller, is, in the judgment  of  the  comptroller,  insufficient  and inadequate to continue the membership of  the employees of such employer in the retirement system because  of  the  limit  set  in  such  contract,  then such employer shall immediately be  relieved and exonerated from  any  duty  or  obligation  to  any  person  whatsoever  from  making  any  contribution on account of any or all its  employees. A certificate to such effect shall be sent  to  the  employer  and  to  the  state  superintendent  of  insurance.  All  members of the  retirement system, who were employees of such employer at the time  such  certificate  is  issued,  shall  thereupon  be  entitled  to discontinue  membership as provided in section thirty-one of this article.  Any  such  employer, however, within thirty days of the receipt of such certificate  may  notify  the  comptroller that it elects to continue the benefits of  the retirement system for such  of  its  employees  whose  salaries  and  compensation for services are paid out of its own corporate funds.e.  Notwithstanding  anything  to  the contrary, the retirement system  shall not be liable for the payment of any pensions or other benefits on  account of the officers and employees  or  pensioners  of  any  employer  under  this section, for which reserves have not been previously created  from  funds  contributed  by such employer or its officers and employees  for such benefits.