Section 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.