New York Codes, Rules and Regulations
Title 2 - DEPARTMENT OF AUDIT AND CONTROL
Chapter VI - New York State and Local Employees' Retirement System and New York State and Local Police and Fire Retirement System
Part 337 - Disability Retirement For Members Of The New York State And Local Employees' Retirement System Under Article 15 Of The Retirement And Social Security Law
Section 337.7 - Final salary

The term final salary shall mean the maximum salary or compensation which the retired member currently would be receiving, in the position next higher than that from which he was last retired for disability, if he had not been so retired, unless that position has been abolished. Where such position has been abolished, the Comptroller shall determine the maximum amount of salary or compensation which such retired member currently would be receiving in such position, based on compensation currently paid by the employer to persons in comparable positions.