Smith v. New York State & Local Retirement Systems-Police & Fire Retirement Systems

—Spain, J.

Proceedings pursuant to CPLR article 78 (transferred to this Court by order of the Supreme Court, entered in Albany County) to review a determination of the Comptroller which denied petitioner’s request for the preretirement death benefits of her former spouse under a qualified domestic relations order.

In the action which culminated in their divorce, petitioner and Nicholas Smith agreed that the retirement benefits accrued by Smith as a result of his membership in respondent New York State and Local Retirement Systems during the marriage were marital property and that petitioner’s…