§ 217. Reporting requirements; school salary transparency and
disclosure. 1. A school district and a board of cooperative educational
services shall report all money earned by a retired person in their
employ that is in excess of the earnings limitation outlined in section
two hundred twelve of this article to the retirement system administered
by the state or any of its political subdivisions from whom such retired
person is collecting their retirement allowance.

2. A school district or a board of cooperative educational services
employing a retired person who is eligible to collect or is already
collecting a retirement allowance from a retirement system administered
by the state or any of its political subdivisions shall report on an
annual basis to the retirement system paying such retirement allowance
to such retired person and to the state comptroller. This report shall
consist of the re-employed retiree's name, date of birth, place of
employment, current position and all earnings.