Section 31-E. Participation by the Keuka Lake watershed improvement cooperative

a. The Keuka Lake  watershed  improvement  cooperative,  by
  resolution  legally  adopted  by  its  board  of directors, may elect to
  become a participating employer in the retirement system.  Acceptance of
  the Keuka Lake watershed  improvement  cooperative  as  a  participating
  employer   in   the   retirement  system  shall  be  optional  with  the
  comptroller.
    b. The officers and employees of such cooperative  shall  be  credited
  with  such  periods  of  prior  service  as  shall  be  certified by the
  cooperative for service rendered to  it,  or  its  predecessor,  or  the
  state,  or  in  any  other capacity approved by such cooperative and the
  comptroller. Service for such cooperative after the  date  on  which  it
  commences to participate in the retirement system shall be considered as
  member  service.  An  officer or employee of such cooperative who, as of
  the date he is so approved for membership in the retirement  system,  is
  already  a  member  thereof,  shall not have his total credit reduced by
  such approval. Any reserve held  on  account  of  any  such  officer  or
  employee  in  the  pension  accumulation fund shall be used as an offset
  against  the  deficiency  contribution  payable   thereafter   by   such
  cooperative on account of such officer or employee for any prior service
  credit and any such previous credit.