Except where the provisions of Federal law or the provisions of section 179-o of the State Finance Law require otherwise, any interest payments required by this Part shall be paid from the same appropriation as that from which the related proper invoice is paid, except to the extent that the obligation to make a payment is incurred in whole or in part as the result of the failure of the Office of the State Comptroller to process an approvable voucher within eight days, excluding legal holidays, of the date of receipt of such voucher, in which case interest shall be charged to an appropriation to the Office of the State Comptroller at the appropriate daily interest rate for each day in excess of eight days, excluding legal holidays, which it took the Comptroller to pay the approvable voucher.