Peters, P.J.
Proceeding 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 application for a refund of certain retirement contributions.
In 1977, petitioner became a member of the New York City Employees' Retirement System (hereinafter NYCERS) in connection with his employment with the City of New York, and his NYCERS membership...
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