N.Y. Comp. Codes R. & Regs. tit. 2, § 342.6
Notwithstanding any other provision of this part, the Comptroller, for reasonable cause, shall have power to extend the time for the election of an option, for a period or periods which shall expire not later than 60 days immediately after the mailing by the Comptroller of notification of approval of retirement on account of disability.