§ 521. Collection of contributions. 1. The collection of members'\ncontributions shall be as follows:\n a. Each employer shall cause to be deducted on each and every payroll\nof a contributor for each and every payroll period, the contribution\npayable by such contributor as provided in this article. Each employer\nshall certify to the treasurer of said employer on each and every\npayroll a statement as voucher for the amounts so deducted.\n b. The treasurer of each employer on receipt from the employer of the\nvoucher for deductions from the salaries of teachers as provided in this\narticle shall transmit monthly or at such times as the retirement board\nshall designate, the amount specified in such voucher to the secretary\nof the retirement board. The secretary of the retirement board after\nmaking record of all such receipts shall transmit them to the head of\nthe division of the treasury in the department of taxation and finance\nfor use according to the provisions of this article.\n But nothing in this section shall prevent the retirement board from\nmodifying the method of collecting the contribution of members so that\nemployers may retain the amounts so deducted and have a corresponding\namount deducted from the appropriation for the support of common schools\notherwise payable to them.\n 2. The collection of employers' contributions shall be made as\nfollows:\n a. Upon the basis of each actuarial determination and appraisal\nprovided herein, the retirement board shall annually prepare and certify\nto the commissioner of education a statement of the total amount\nnecessary to be paid by all employers for the ensuing fiscal year to the\npension accumulation and expense funds as provided under subdivision two\nof section five hundred seventeen and under section five hundred\nnineteen of this article. Upon the basis of the rate of contribution for\nsupplemental retirement allowances, determined in accordance with\nsection five hundred thirty-two of this article, the retirement board\nshall certify to the commissioner of education a statement of the total\namount necessary to be paid by all employers for the ensuing fiscal year\nto the supplemental retirement allowance fund. Said certification shall\ninclude interest on amounts necessary to repay advances made to the\nsupplemental retirement allowance fund pursuant to subdivision f of\nsection five hundred thirty-two of this article computed from the date\nof such advances at the rate determined in accordance with paragraph f\nof this subdivision.\n b. The commissioner of education shall include in the certificate\nwhich he files with the state comptroller showing the amount of state\nfunds apportioned to the school districts within each county for the\nsupport of common schools, a statement showing the amount to be\ncontributed by each employer in each of such counties as required under\nthis article.\n The amount to be contributed by each employer except those who operate\nlocal district pension systems, shall be such percentage of the total\ncompensation or salaries of all teachers in his employ who are members\nof the retirement system as the aggregate amount of the normal and\ndeficiency contributions for the year shall bear to the total\ncompensation or salaries paid by all employers, except those who operate\nlocal district pension systems, to all teachers who are members of the\nretirement system.\n c. The comptroller shall issue his warrant to the custodian of such\nfund directing such custodian to credit to the pension accumulation fund\nand expense fund respectively, from the appropriation for the support of\ncommon schools the amounts required to be made as contributions to such\nfunds by the employers as shown by the certificate of the commissioner\nof education filed with him as directed in paragraph b of this\nsubdivision.\n d. The comptroller, in issuing his warrant to the custodian for\npayment to each county treasurer of that portion of the mone
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