It shall be the duty of each board of education to include in the annual report to the Retirement Board such information as the board may require and to furnish such other information as the board finds necessary. Collections of contributions from members are to be retained by employers and a corresponding amount is to be deducted from the apportionment otherwise payable to such employers, except in the case of any employer instructed otherwise by the board.
N.Y. Comp. Codes R. & Regs. Tit. 21 § 5015.1