§ 191. Definitions. As used in this act:
a. The term "state retired employee" shall mean a person sixty-two years of age or older who is retired, or any person retired for disability regardless of age, and receives, as a result of such retirement, a retirement allowance or pension from any state administered and operated retirement or pension plan or system.
b. The term "local retired employee" shall mean a person sixty-two years of age or older who is retired, or any person retired for disability regardless of age, and receives, as a result of such retirement, a retirement allowance or pension from any retirement or pension system or plan of a municipality.
c. The term "state retired teacher" shall mean a person sixty-two years of age or older who is retired, or any person retired for disability regardless of age, and receives, as a result of such retirement, a retirement allowance from the New York state teachers retirement system.
d. The term "local retired teacher" shall mean a person sixty-two years of age or older who is retired, or any person retired for disability regardless of age, and receives, as a result of such retirement, a retirement allowance from any teachers' retirement system administered and operated by a municipality or a school district located therein.
e. The term "municipality" shall mean a county, city, town or village.
f. The term "comptroller" shall mean the state comptroller.
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