New York Codes, Rules and Regulations
Title 21 - Miscellaneous
Chapter LVIII - New York State Teachers' Retirement System
Part 5015 - Duties Of Employers
Section 5015.3 - Duty to report

Employers shall furnish such information and make such reports as the system may from time to time require in the discharge of its functions. The responsibility of the employer to make reports and provide information as required by the system is nondelegable and may not be made subject to any agreement with a member, member's representative or third party. Any agreement by an employer with any member, member's representative or third party to make a report or provide information to the system in a particular manner or to withhold information which is required to be reported to the system is contrary to public policy and shall be null and void and of no effect.