1. (a) All required information must be submitted in an electronic format prescribed by the Bureau of Financial Reporting, Office of the State Comptroller, to an internet or e-mail address specified by the Bureau of Financial Reporting.

2. (b) 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 or e-mail address specified by the Bureau of Financial Reporting of the Office of the State Comptroller. A request submitted in a non-electronic format should be addressed to the Bureau of Financial Reporting, Office of the State Comptroller, 110 State Street, Albany, NY 12236-0001. A request 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 Bureau of Financial Reporting 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. (1) the scope of the waiver;
   2. (2) the reason therefor; and
   3. (3) the new reporting date, if the waiver involved the postponement of a reporting date otherwise required by this Part.
3. (c) All references to number of days in these requirements shall be interpreted to mean calendar days.

The following provisions are applicable to all documents, data, and information required to be submitted to the State Comptroller pursuant to this Part: