New York Consolidated Laws, Retirement and Social Security Law - RSS § 168. Reimbursement for payments to state retired teachers

As soon as practicable after the close of each fiscal year of the state, the comptroller shall certify to the commissioner of education a statement of the total amount paid out by him during such fiscal year to state retired teachers pursuant to this article.  Such amount shall be apportioned on the same basis and collected in the same manner as is provided for the collection of employers' contributions to the New York state teachers' retirement system by subdivision two of section five hundred twenty-one of the education law.  Amounts so collected shall be deposited in and credited to the supplemental pension fund.