Section 179-Y - Duties of the comptroller1. The state comptroller shall: (a) promulgate such rules and regulations as may be necessary to carry out the comptroller's responsibilities under this article including provisions for repayment; and (b) develop and implement a procedure for calculating the amount of interest, if any, due to any not-for-profit organization pursuant to the provisions of this article. 2. Nothing contained in this section shall be deemed to preclude the comptroller from subsequently promulgating, developing, or amending rules and regulations or procedures pursuant to, and consistent with, this article.N.Y. State Fin. Law § 179-Y