Section 131. Definitions

As used in this article, the following terms shall
  mean and include:
    1. "Political subdivision." A public corporation (other than a  public
  corporation  created pursuant to agreement or compact with another state
  or states), improvement district, and any other political subdivision of
  the state and the New York State School Boards  Association,  Inc.,  the
  County  Officers'  Association  of  the  State of New York, the New York
  State  Conference  of  Mayors  and  other   Municipal   Officials,   the
  Association  of Towns of the State of New York and any Regional Planning
  Board, created pursuant to article twelve-B or  five-G  of  the  general
  municipal   law   whose   membership   consists  only  of  counties,  as
  instrumentalities of political subdivisions of the State.
    2. "Federal social security act." The social security act  enacted  by
  the   congress   and   approved   August  fourteenth,  nineteen  hundred
  thirty-five (including  regulations  and  requirements  issued  pursuant
  thereto), as such act has been and may from time to time be amended.
    3.  "Federal  insurance  contributions  act."  Subchapter A of chapter
  twenty-one of the federal internal revenue code as such  code  has  been
  and may from time to time be amended.
    4. "Federal secretary." The federal secretary of health, education and
  welfare under the federal social security act.
    5.  "Old-age  and  survivors  insurance  coverage."  The  old-age  and
  survivors insurance coverage provided by title two of the federal social
  security act.
    6. "Employee." An officer or employee of the state or of  a  political
  subdivision.
    7. "Employment." Any service performed by an employee in the employ of
  the  state or any political subdivision except (a) service which, in the
  absence  of  an  agreement  entered  into  under  this  article,   would
  constitute  "employment"  as defined in the federal social security act,
  or (b) service which, under the federal social security act, may not  be
  included  in  an  agreement  between the state and the federal secretary
  entered into pursuant to this article. In  the  case  of  service  which
  under  the  federal  social security act may be included in an agreement
  only upon certification by the governor in accordance with  section  two
  hundred  eighteen (d) (3) of that act, such service shall be included in
  the term "employment" in the event that the governor so certifies to the
  federal secretary and the  state's  agreement  with  such  secretary  is
  modified to include such service.
    8.  "Wages." All remuneration for employment, including the cash value
  of all remuneration paid in any medium other than cash, except that part
  of such remuneration which, even if it were for "employment" within  the
  meaning of the federal insurance contributions act, would not constitute
  "wages" within the meaning of that act.
    9.   "Contribution   fund."  The  social  security  contribution  fund
  established by section one hundred forty-one of this chapter.
    10. "Comptroller." The state comptroller.
    11. "State retirement system." The corporation  continued  by  section
  ten  of  this chapter, known as the New York state employees' retirement
  system.
    12. "State  agency."  The  New  York  state  social  security  agency,
  established by this article.
    13. "Director." The director of the state agency.