NEW YORK (UPI) -- New York will became the biggest city in the country to offer health benefits to the domestic partners of city workers, it was announced Saturday, just days before the close mayoral election. Mayor David Dinkins said full health benefits would be offered for unmarried partners of retired or active city workers beginning Jan. 1. Dinkins, who never delivered the benefits after promising them during his 1989 campaign for office, made the historic announcement in the last weekend before Election Day. ``Today, New York shines like a beacon for the rest of the country, and we hope that many other cities and localities can soon follow our steps,'' he said at a hastily called news conference in Gracie Mansion. The benefits would be available to domestic partners of city workers whether gay or straight if they offer certain proof of financial interdependence. The mayor's election opponent, Republican Rudolph Giuliani, denounced the plan through a spokesman as ``political pandering'' to the gay community. Giuliani, who polls show is running neck-and-neck against Dinkins, has said he was not sure the city could afford expanded employee benefits. The mayor's legal counsel, George Daniels, said the estimated $30 million cost would be divided between the city and municipal labor unions. Daniels said about 1,300 couples had registered as domestic partners since the city began a registery last January, and between 150 and 200 registrants were city workers. He could not estimate the demand for the new program. He said less than a handful of other American cities offer health benefits to the partners of unmarried workers -- Ann Arbor, Mich., San Francisco and Berkeley, Calif., Cambridge, Mass., and Seattle. The benefits extension became possible in New York, Daniels said, after the state insurance director this month changed relevant policy regulations and deals were reached with city labor unions and in a lawsuit with the Gay and Lesbian Teachers Association.