§ 199. Reimbursement by participating employers for payments to
certain state retired employees. a. 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.