Permits accidental death benefits and/or special accidental death benefits to be awarded to the beneficiary of Patricia Espinosa

2025 Regular Session Introduced by Mike Fitzpatrick

The bill would treat Espinosa’s death as an on-duty accident, granting retroactive accidental death benefits to her beneficiaries and a $3.2 million one-time state cost.

PRINT NUMBER 10824B

Summary of Bill A10824-B (2025-2026, New York)

Purpose and intent

The bill seeks to award accidental death benefits and/or special accidental death benefits to the statutory beneficiary or beneficiaries of Patricia Espinosa, a Nassau County police officer who died January 31, 2026.

It treats Espinosa’s death as the natural and proximate result of an accident sustained in the performance of duty, notwithstanding other laws or regulations.

Key provisions

Section 1 – Eligibility and benefit treatment

Patricia Espinosa is deemed to have died in the line of duty due to an accident while traveling to work.
The statutory beneficiary(s) of Espinosa would be eligible to receive the accidental death benefit and/or special accidental death benefit if an application is filed within one year of the act’s effective date.
Any amounts already paid by the New York State and Local Police and Fire Retirement System (NYSLPRS) as a result of Espinosa’s death prior to receiving the new benefit would be deducted from the new benefit on an actuarially equivalent basis over the beneficiary’s remaining lifetime.

Section 2 – Cost bearing

All costs associated with the act would be borne by the State of New York.

Section 3 – Effective date

The act takes effect immediately and is deemed in force on and after January 31, 2026 (the date of Espinosa’s death).

Fiscal and financial impact

The bill includes a fiscal note prepared by the NYSLRS Chief Actuary.

Immediate past service cost: $3.20 million one-time payment to be borne by the state, anticipated to be paid by March 1, 2027.

The note states the bill would not increase ongoing annual contributions from the state beyond existing levels.

Retroactive recalculation: The statutory beneficiaries would receive retroactive benefits going back to January 31, 2026.

The $3.20 million is a past service cost; ongoing annual costs are not expected to rise due to this bill, per the fiscal note.

The fiscal note is based on membership data as of March 31, 2025 and uses NYSLRS actuarial methodologies.

Who is affected

Primary affected party: The statutory beneficiary or beneficiaries designated under the NYSLRS for Patricia Espinosa.

Indirect effects: The State of New York finances the retroactive and any future adjusted benefits.

Procedural and timeline aspects

Filing window: An application for the accidental death benefit must be filed within one year of the act’s effective date.

Effective date: Immediately upon enactment, with retroactive applicability to January 31, 2026.

Legislative history: The bill has undergone amendments and re-committals to the Governmental Employees committee; current version is A10824-B, introduced April 1, 2026, with subsequent amendments noted on May 18, 2026.

Practical takeaway

If enacted, Espinosa’s beneficiaries would become eligible for accidental death benefits as if her death were an on-duty accident, with retroactive benefit calculations starting from January 31, 2026, and a one-time past-service cost to the state of about $3.20 million. Beneficiaries must apply within one year of enactment to receive the benefits.