the date that the recipient failed to comply with this service condition. Nothing in the written agreement shall affect the terms of employment of the individual who shall negotiate, separate and apart from the program, his or her salary and other forms of employment with an agency, institution or a program in which he or she shall be employed. Any obligation to comply with such provisions as outlined in this section shall be cancelled upon the death of the recipient. The commis sioner shall make regulations to provide for the waiver or suspension of any financial obligation which would involve extreme hardship. e. Reporting. A recipient of an award shall report annually to the New York state higher education services corporation, and the department of health on forms prescribed by [it] the president, as to the performance of the required services, commencing with the calendar year in which the recipient begins to practice medicine in a shortage area and continuing until the recipient shall have completed, or it is determined that he or she shall not be obligated to complete, the required services. If the recipient shall fail to file any report required hereunder within thirty days of written notice to the recipient, mailed to the address shown on the last application for an award or last report filed, whichever is later, the president of the corporation may impose a fine of up to one thousand dollars. The president shall have the discretion to waive the filing of a report, excuse a delay in filing or a failure to file a report, or waive or reduce any fine imposed for good cause shown. f. Other awards. Award recipients shall be eligible to apply for one § 2. This act shall take effect January 1, 1993. additional award. CHAPTER 524 AN ACT to amend the state administrative procedure act, in relation to comments from legislators on rules and regulations Became a law July 24, 1992, with the approval of the Governor. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. Paragraph (b) of subdivision 5 of section 202 of the state administrative procedure act, as amended by chapter 850 of the laws of 1990, is amended to read as follows: (b) Except with respect to any rule defined in subparagraph (ii) of paragraph (a) of subdivision two of section one hundred two of this chapter, each agency shall publish and make available to the public an assessment of public comment for a rule adopted pursuant to this subdivision or paragraph (e) of subdivision six of this section. Such assessment shall be based upon any written comments submitted to the agency and any comments presented at any public hearing held on the proposed rule by the agency. The assessment shall contain: (i) a summary and an analysis of the issues raised and significant alternatives suggested by any such comments, (ii) a statement of the reasons why any significant alternatives were not incorporated into the rule and (iii) a description of any changes made in the rule as a result of such comments. If no comments have been received, the notice of adoption shall state that no comments were received by the agency. Comments submitted or presented to the agency by a legislative committee or commission or by a member or members of the senate or assembly shall be considered public comment and shall be summarized and analyzed in the assessment. § 2. This act shall take effect immediately. CHAPTER 525 (See FISCAL NOTES at end of Chapter.) AN ACT to amend the retirement and social security law, in relation to benefit limitations provided by section 415 of the Federal Internal Revenue Code Became a law July 24, 1992, with the approval of the Governor. The People of the State of New York, represented in Senate and Assembly, do enact as follows: ང Section Section 620 of the retirement and social security law is amended by adding four new subdivisions 3, 4, 5 and 6 to read as follows: 3. Notwithstanding the foregoing, any benefit which has been limited by either the dollar or compensation limitations of section 415 of the Internal Revenue Code shall be increased for cost-of-living adjustments of such limitations pursuant to such section and the applicable regulations thereunder, provided, however, the benefit shall not exceed the benefit otherwise payable but for the limitations of Internal Revenue Code section 415. 4. Notwithstanding any other law, the limitation year of the New York state teachers' retirement system for the purposes of section 415 of the Internal Revenue Code shall be the period commencing on the first day of July of each year and ending on the thirtieth day of June next following. 5. Notwithstanding any other law, the limitation year of the New York state and local employees' retirement system and the New York state and local police and fire retirement system for the purposes of section 415 of the Internal Revenue Code shall be the period commencing on the first day of April of each year and ending on the thirty-first day of March next following. 6. Notwithstanding any other law, the limitation years of the New York city employees' retirement system, the New York city teachers' retirement system, the New York city board of education retirement system, the New York city, police pension fund and the New York city fire department pension fund for the purposes of section 415 of the Internal Revenue Code shall be the period commencing on the first day of July of each year and ending on the thirtieth day of June next following. § 2. This act shall take effect immediately provided, however, that subdivision 4 of section 620 of the retirement and social security law as added by section one of this act shall first apply to the period commencing on the first day of July, 1992 and ending on the thirtieth day of June, 1993, and further provided that subdivision 5 of section 620 of the retirement and social security law shall first apply to the period commencing on the first day of April, 1992 and ending on the thirtyfirst day of March, 1993. FISCAL NOTE.-PURSUANT TO SECTION 50 OF THE LEGISLATIVE LAW: This bill would amend Section 620 of the Retirement and Social Security Law to allow benefits which have been limited by Section 415 of the Internal Revenue Code to be increased for cost-of-living adjustments as provided for in the Internal Revenue Code and related regulations. The bill also makes the election of the limitation year of the New York State Teachers' Retirement System for purposes of Section 415 of the Internal Revenue Code to be the period commencing on the first day of July of each year and ending on the thirtieth day of June next following. It is estimated that the cost to the employers of members of the New York State Teachers' Retirement System for this benefit will be negligible. The source of this estimate is Fiscal Note 92-21 dated February 13, 1992 prepared by the Actuary of the New York State Teachers' Retirement System and is intended for use only during the 1992 Legislative Session. EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law This bill would provide for any member of a public retirement system whose retirement benefit was reduced at retirement due to the dollar or compensation limitations of Internal Revenue Code Section 415, that such benefit shall be adjusted when the dollar limit in Section 415 are adjusted by the Internal Revenue Service for cost-of-living increases. Šuch adjustments shall not increase the benefit in excess of the benefit otherwise payable. In addition, this bill defines Section 415's limitation year for certain retirement systems. In so far as this bill affects the New York State and Local Employees' Retirement System and the New York State and Local Police and Fire Retirement System, it is anticipated that very few members would be affected by this legislation. Those affected would be certain members who retire from plans that have been created or improved since October 14, 1987 and members who have joined the Retirement System on or after January 1, 1990. In the New York State and Local Employees' Retirement System, it is anticipated that certain sheriff department employees correction officers covered by Section 89-e series will be affected. In the New York State and Local Police and Fire Retirement System, it is anticipated that certain members who are covered by Section 384-e will be_affected. and The cost will vary by member and will depend upon how much the Section 415 limit differs from the plan benefit. The total cost should be minimal. This estimate, dated February 7, 1992 and intended for use only during the 1992 Legislative Session, is Fiscal Note No. 92-132 prepared by the Actuary for the New York State and Local Employees' Retirement System and the New York State and Local Police and Fire Retirement System. FISCAL NOTE. -This proposed legislation enhances technical compliance with certain aspects of Internal Revenue Code Section 415 ("IRC 415") by modifying the "limitation year" to be used to determine the maximum benefit payable at retirement under IRC 415 and by permitting certain cost-of-living adjustments where benefits computed under the benefit formula have been reduced by IRC 415. Enactment of this proposed legislation would permit retirees whose benefits are limited by IRC 415 to receive slightly greater benefits upon retirement and to receive increases in those benefits in accordance with IRC 415 cost-of-living adjustment rules. The Actuary for the New York City Retirement Systems has interpreted this proposed legislation as permitting benefits to be adjusted for existing retirees retroactive to their date of retirement. In SO far as it affects the New York City Retirement Systems, the enactment of this proposed legislation would result in a modest increase in the benefits payable for a limited number of retirees, and would result in a minimal increase in employer contributions. The enactment of this proposed legislation would also result in some increase in administrative expenses. This estimate is intended for use only during the 1992 Legislative Session. It is Fiscal Note 92-39, dated June 12, 1992, prepared by the Chief Actuary for the New York City Retirement Systems. CHAPTER 526 AN ACT to amend the general business law and the state finance law, in Became a law July 24, 1992, with the approval of the Governor. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. The general business law is amended by adding a new article 35-C to read as follows: ARTICLE 35-C Section 750. OPERATION OF PET CEMETERIES AND PET CREMATORIUMS Declaration of policy. 750-a. Definitions. 750-b. License required. 750-c. Powers of the secretary of state. 750-d. Rules and regulations. 750-e. License; application. 750-f. Licenses; display; renewal; duplicates. 750-8. Fees. 750-h. Denial of license application and suspension and revoca tion of licenses. 750-1. Hearing on charges; decision. 750-j. Judicial review. 750-k. Violations and penalties. 750-1. Official acts used as evidence. 750-m. Dedication of moneys derived from operation of article. 750-n. Dedication of real property for pet cemetery purposes. 750-o. Removal of dedication. 750-p. Area requirements for pet cemeteries. 750-q. Maintenance fees for pet cemeteries. 750-r. Endowment care or similar trust funds. 750-s. Pet disposal forms. 750-t. Disposal in compliance with forms. 750-u. Veterinary exclusion. 750-v. Duties of pet cemetery owners and operators. 750-w. Separability clause. § 750. Declaration of policy. The legislature hereby finds and declares that the relationships that humans develop with other members of the animal kingdom that are taken into our homes and kept as pets are unique and special. These relationships can enrich our lives and increase our happiness. Even after the death of a pet, human attachment to the memory of the pet often remains very strong and many people feel the need to memorialize their love for their animal by burying their pet in a pet cemetery. Pet cemeteries, their managers and owners have a special responsibility to their customers who have entrusted their pets' remains with them. These pet cemeteries have a duty to act in an ethical and lawful manner to prevent grieving pet owners from experiencing further any emotional pain or financial manipulation. Perpetrations of fraud against grieving pet owners are unconscionable. The legislature further finds and declares that the people of this state have a vital interest in the establishment, maintenance and preservation of pet cemeteries and pet crematoriums and the proper operation of the businesses and individuals which own and manage the same. This article is determined an exercise of the police powers of this state to protect the well-being of our citizens, to promote the public welfare, to promote the health of the public and to prevent pet cemeteries and pet crematoriums from falling into disrepair and dilapidation and becoming a burden upon the community. § 750-a. Definitions. As used in this article, unless the context requires otherwise: 1. "Person" means an individual, corporation, company, partnership, municipality, not-for-profit corporation or any other entity whatsoever. 2. "Licensee" means a person as herein defined licensed to engage in the business of operating a pet cemetery or pet crematorium under this article. 3. "To engage for a fee in the business of operating a pet cemetery or pet crematorium" means and refers to a person who holds himself or herself out directly or indirectly, as being able, or who offers or undertakes, by any means or method, to dispose of pet remains by earth burial, entombment, inurnment, cremation or other means. 4. "License fee" and "renewal fee" mean the fees required to accompany an application for issuance of any license, including any temporary,,apprentice or renewal license, pursuant to this article. Such fee shall be non-refundable. EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law 5. "Pet cemetery" means any land, place, structure, facility or building provided by any person for a fee, whether or not for profit, to veterinarians or members of the general public for use, or reservation for use, for the permanent interment or inurnment above or below ground of pet remains. Provided, however, this definition shall not apply to: (a) rendering plants licensed pursuant to article five-C of the agriculture and markets law, or (b) a landfill or other disposal facility at which solid waste, or its residue after treatment, is intentionally placed and at which, solid waste shall remain indefinitely. 6. "Pet crematorium" means any land, place, structure, facility or building provided by any person for a fee, whether or not for profit, to veterinarians or members of the general public for the cremation of pets. However, a pet crematorium shall not provide for permanent interment or inurnment of pet remains. Provided, however, this definition shall not apply to facilities designed for resource recovery as defined in section 27-0701 of the environmental conservation law. 7. "Pet" means any domestic animal that has been adapted or tamed to live in intimate association with people but is not limited to, dogs, cats, rodents, fish, birds, snakes, turtles, lizards, frogs and rabbits. 8. "Pet owner" means the person who is listed as the owner of the pet in veterinary records or pet cemetery or crematorium records or his or her agent or employee. In the event that such pet owner is a minor then a parent or legal guardian or his or her agent or employee shall be deemed the pet owner for the purposes of the pet disposal form required in section seven hundred fifty-s of this article. 9. "Individual burial" means the interment of a single pet's remains in a separate grave. However, nothing in this section shall prevent the interment of more than one pet in a grave with the written consent of the pet owner. 10. "Mass burial" means the interment of pet remains communally in a grave containing more than one pet. 11. "Individual cremation" means the cremation of a single pet's remains in a separate receptacle that allows the pet's cremains to remain separate from the cremains of other pets. 12. "Mass cremation" means the cremation of pets communally in a receptacle containing more than one pet. of 13. "Veterinarian" means a person licensed to practice the profession of veterinary medicine as defined by section sixty-seven hundred one the education law. 14. "Entombment" means the placement of a pet in a grave or tomb. 15. "Inurnment" means the placement of pet cremains in a grave, urn or tomb. § 750-b. License required. On and after July thirty-first, nineteen hundred ninety-three, no person shall engage for a fee in the business of operating a pet cemetery or pet crematorium or hold himself or herself out as being able so to do unless he or she is licensed therefor pursuant to this article. Nothing herein shall prohibit a person licensed in accordance with the provisions of this article from employing individuals to assist in the operation of a pet cemetery or pet crematorium. § 750-c. Powers of the secretary of state. The secretary of state shall inspect periodically all licensed pet cemeteries and pet crematoriums. The cost of such inspection shall not be charged to the pet cemeteries or crematoriums. In addition to the powers and duties elsewhere prescribed in this article, the secretary of state shall have power: 1. To appoint an adequate number of assistants, inspectors and other employees as may be necessary to carry out the provisions of this article, to prescribe their duties, and to fix their compensation within the amount appropriated therefor. 2. To investigate applicants for licenses under this article. 3. To keep records of all licenses issued, suspended or revoked. 4. To conduct a physical inspection of all grounds and buildings of any pet cemetery or pet crematorium periodically or upon receiving complaint. a 5. To conduct a financial audit of all business records, trust fund records and pet disposal forms for any pet cemetery or pet crematorium. 6. To issue a subpoena for persons or records deemed appropriate to an investigation or any other action taken pursuant to this article. § 750-d. Rules and regulations. 1. With respect to pet cemeteries and pet crematoriums, the department of state shall have power to adopt such |