Sec. 201.4. Submission of required documents and reports; waivers

(a) The documents and reports required by this Part shall be submitted by a public authority in an electronic format prescribed by the Office of Budget and Policy Analysis of the Office of the State Comptroller, within 90 days after the close of the public authority's fiscal year, to an internet address or an e-mail address specified by the Office of Budget and Policy Analysis.

(b) Questions relating to the applicability or interpretation of this Part should be submitted to the Office of Budget and Policy Analysis.

(c) A public authority may apply for a waiver of any requirement set forth in this Part. A request submitted in an electronic format shall be submitted to an internet address or an e-mail address specified by the Office of Budget and Policy Analysis of the Office of the State Comptroller. A request submitted in a non-electronic format should be addressed to the Office of Budget and Policy Analysis, Office of the State Comptroller, 110 State Street, Albany, NY 12236-0001. A request for a waiver from a reporting requirement should be submitted not later than the date on which the report is due. No waiver from a requirement established by law shall be granted. A waiver from a requirement established solely by this Part may be granted for reasonable cause unless such a waiver would interfere with the fulfillment of a duty of the State Comptroller. The Office of Budget and Policy Analysis shall transmit a written determination, in electronic format, of a waiver request to the public authority requesting the waiver. A determination approving a waiver shall specify:

(1) the scope of the waiver;

(2) the reason therefor; and

(3) the new reporting date, if the waiver involves the postponement of a reporting date otherwise required by this Part.