N.Y. Educ. Law § 2575-B
Any attendance teacher or specially certificated attendance officer who is a member of the board of education retirement system of the City of New York shall have the right to transfer his membership to the teachers' retirement system of the City of New York. In order to effect such transfer, such member must given notice to the board of education retirement system of the City of New York, on or before December thirty-first, nineteen hundred sixty-nine, of his intention to transfer to the said teachers' retirement system. Upon receipt of such notice, the board of education retirement system shall transfer to such teachers' retirement system the reserves, including the reserve for increased take-home pay, on such member's benefits in the manner provided by section forty-three of the retirement and social security law. The former system shall also transfer to the latter system the member's accumulated deductions which shall become such member's accumulated deductions in the latter system. A person so transferring shall be deemed to have been a member of the system to which he has transferred during the entire period of membership service credited to him in the system from which he has transferred. Such transferee shall be entitled to all the rights, privileges and benefits of the system to which he has transferred. Upon his retirement, the mortality table in effect in the teachers' retirement system of the City of New York on the date when he last became a member of the board of education retirement system shall apply.
N.Y. Educ. Law § 2575-B