Section 199 - Reimbursement by participating employers for payments to certain state retired employeesa. Each participating employer of the New York state employees' retirement system, as defined in subdivision twenty of section two of the retirement and social security law, shall contribute to the cost of providing supplemental retirement allowance payments to those state retired employees who retire from service with such participating employer in the manner provided in this section.b. As soon as practicable after the close of each fiscal year of the state, the comptroller shall determine the pro rata share of the cost of providing such supplemental retirement allowance payments during such fiscal year to be contributed by each such participating employer. Such pro rata share shall be determined on the basis of the ratio which the total annual compensation paid to members of the New York state employees' retirement system by each such participating employer as of the close of the fiscal year preceding such fiscal year, bears to the total amount of annual compensation paid to members of such system by all such participating employers as of such date.c. The comptroller thereupon shall submit to the fiscal officer of each such participating employer a statement of the amount to be contributed by it pursuant to this section. Payment of the amount specified in the comptroller's statement shall be made by such participating employer within sixty days after the receipt thereof. If payment of the full amount of such obligation is not made within sixty days after the receipt of such statement, interest at the rate of four per centum per annum shall commence to run against the unpaid balance thereof on the first day after such sixtieth day. While any such sum shall remain due and unpaid the comptroller may refuse to audit any claim for funds due to such participating employer from the state.d. All amounts received by the comptroller from such participating employers pursuant to this section shall be deposited in and credited to the supplemental pension fund.N.Y. Retire. and Soc. Sec. Law § 199