Section 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.