N.Y. State Fin. Law § 179-y

§ 179-y. Duties of the comptroller. 1. The state comptroller shall:\n(a) promulgate such rules and regulations as may be necessary to carry\nout the comptroller's responsibilities under this article including\nprovisions for repayment; and (b) develop and implement a procedure for\ncalculating the amount of interest, if any, due to any not-for-profit\norganization pursuant to the provisions of this article.\n 2. Nothing contained in this section shall be deemed to preclude the\ncomptroller from subsequently promulgating, developing, or amending\nrules and regulations or procedures pursuant to, and consistent with,\nthis article.\n