The issuer shall deliver or cause to be delivered to the State Comptroller on or before the date of issuance of any sinking fund bonds, a certificate setting forth any restrictions as to the yield on investments in the sinking fund account and whether the issuer will be required to rebate any earnings on investments in the sinking fund account to the Federal government, to the extent that such determinations can be made at such date. The issuer may amend such certificate from time to time to facilitate continuing compliance with Federal Tax Law. The issuer shall direct the State Comptroller to invest and reinvest amounts subject to restriction as to yield or subject to rebate requirements in particular types of investments or to hold certain amounts in currency and shall provide the State Comptroller with the forms of any certifications and other documentation required to be obtained in order to comply with any such restrictions or rebate requirements. The State Comptroller shall notify the issuer if the investments specified by the issuer are not permitted under section 22.10 of the Local Finance Law or the agreement between the issuer and the State Comptroller and the issuer shall thereupon provide the State Comptroller with a list of types of investments which, in the opinion of the State Comptroller, do comply, together with forms of necessary certifications and other documentation. The State Comptroller shall be responsible for arranging for the purchase of such securities and for obtaining the certifications or other documentation specified by the issuer. The issuer shall be responsible for calculating applicable yields and for calculating and paying any rebate amounts. The State Comptroller shall furnish the following information to the issuer upon seven days' notice for all investments in the sinking fund account: purchase date, purchase price, accrued interest portion of the purchase price, face amount, maturity date, maturity amount, interest rate, interest payment dates, disposition date, disposition price, accrued interest portion of the disposition price and any other information reasonably required by the issuer to enable it to comply with Federal Tax Law.