(1) the amount of bonds scheduled to mature in each year;

(2) the amount of bonds which would have been payable in each year had the indebtedness been issued entirely as serial bonds; and

(3) the difference in each year between the amounts set forth in paragraphs (1) and (2) of this subdivision.

(1) If the issuer requests such information at least 45 days prior to the date the annual contribution to the sinking fund account is required to be made, the State Comptroller shall inform the issuer not less than 25 days prior to such date of the amount of cash and investments then held in the sinking fund account, setting forth for each investment: purchase date, purchase price, the accrued interest portion of the purchase price, face amount, maturity date, maturity amount, interest rate, interest payment dates, and if disposed of prior to the notification date, disposition date, disposition price, accrued interest portion of the disposition price and any other information necessary to the issuer to enable it to determine the value of the assets held in the sinking fund as of the date the annual contribution to the sinking fund account is to be made.

(2) Not less than 15 days nor more than 30 days prior to the date the annual contribution to the sinking fund account is to be made, the issuer shall deliver to the State Comptroller a certificate stating the amount expected to be on deposit in the sinking fund account on the date the contribution is to be made, the calculation of which amount shall take into account the provisions of section 38.9(a) of this Part and the amount, if any, expected to be deposited by the issuer in the sinking fund on such date. If, in the opinion of the State Comptroller, such calculations are erroneous or if, in the opinion of the State Comptroller, the actual amount on deposit in the sinking fund and the actual amount to be contributed thereto are not equal to the expected amounts, the State Comptroller shall promptly notify the issuer thereof.