Denote the optical path length
Take a point A a distance from the sphere. Let a ray strike the mirror at I, a distance from A. Take a point B in the sphere, a distance from the interface. Let the ray pass through the sphere and come to a focus a distance from the interface at F. Define the angle as the angle from the center of curvature to the point I.
In the first order approximation,
so (2) and (3) simplify to
so (9) becomes
Taking terms to third order,
and