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

(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.

(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) the scope of the waiver;

(2) the reason therefor; and

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

(c) All references to number of days in these requirements shall be interpreted to mean calendar days.