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The correct location to determine whether there is a pending reboot is found here:<br />
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HKEY_LOCAL_MACHINE\SYSTEM\<wbr />CurrentCon<wbr />trolSet\Co<wbr />ntrol\Sess<wbr />ionManager<wbr />\PendingFi<wbr />leRenameOp<wbr />erations
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The correct location to determine whether there is a pending reboot is found here:

HKEY_LOCAL_MACHINE\SYSTEM\CurrentControlSet\Control\SessionManager\PendingFileRenameOperations

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The other solutions weren't the solution.
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The other solutions weren't the solution.

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All windows server 2012 servers and windows 8 clients don't correctly report to WSUS that they are pending a reboot as there status after installing an update that needs one. &nbsp;If you log into them they will show they are pending a reboot. &nbsp;They will report there status of installed and updates needed correctly just not if they are pending a reboot. &nbsp;Server 2008 R2, Server 2012 R2, windows 7, and windows 8.1 will report they are pending a reboot in the status. &nbsp;<br />
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Looking in the registry of those servers they do have the Reboot Required registry key under HKLM\software\microsft\win<wbr />dows\curre<wbr />ntversion\<wbr />windowsupd<wbr />ate\auto update.
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All windows server 2012 servers and windows 8 clients don't correctly report to WSUS that they are pending a reboot as there status after installing an update that needs one.  If you log into them they will show they are pending a reboot.  They will report there status of installed and updates needed correctly just not if they are pending a reboot.  Server 2008 R2, Server 2012 R2, windows 7, and windows 8.1 will report they are pending a reboot in the status.  


Looking in the registry of those servers they do have the Reboot Required registry key under HKLM\software\microsft\windows\currentversion\windowsupdate\auto update.

WSUS not reporting correctly with Windows Server 2012

Windows Server 2012 is the server version of Windows 8 and the successor to Windows Server 2008 R2. Windows Server 2012 is the first version of Windows Server to have no support for Itanium-based computers since Windows NT 4.0. Windows Server 2012, now in its second release (Windows Server 2012 Release 2) includes Foundation, Essentials, Standard and Datacenter, and does not support IA-32 or IA-64 processors.