N.Y. Retire. & Soc. Sec. Law § 168

§ 168. Reimbursement for payments to state retired teachers. As soon\nas practicable after the close of each fiscal year of the state, the\ncomptroller shall certify to the commissioner of education a statement\nof the total amount paid out by him during such fiscal year to state\nretired teachers pursuant to this article. Such amount shall be\napportioned on the same basis and collected in the same manner as is\nprovided for the collection of employers' contributions to the New York\nstate teachers' retirement system by subdivision two of section five\nhundred twenty-one of the education law. Amounts so collected shall be\ndeposited in and credited to the supplemental pension fund.\n