Syringes, as well as all other equipment designed to deliver liquids in a chemistry labs have been properly calibrated, as such that the residual sample left over does not matter.
In other words, if it is designed to deliver exactly 0.1 milliliter, it has been calibrated to hold slightly more then 0.1 milliliter, so that what you deliver is exactly 0.1 milliliter and the excess remaining in the syringe is by design (assuming it is not really old, damaged, and you are using it at/around the temperature it has been calibrated for).
As for the test tube, the liquid left in the test tube is not important. It is just a container, the numbers you should be using to calculate with is the volume the syringe delivered to your measuring instrument, not the amount that was in the test tube.