Article 11-AAA of the General Municipal Law authorizes the establishment of defined benefit plan service award programs to provide municipally funded, pension-like benefits for volunteer ambulance workers. Paragraph 2 of section 219-p of article 11-AAA states that “the State Comptroller shall promulgate rules and regulations, as appropriate, for the service award programs. Such rules shall include, but not be limited to, standards for the selection of service providers, the method and timing of the payments required to be made by the sponsor, reporting requirements, matters relating to the preparation of a plan document, and any other matter relating to the service award programs”. These are the Comptroller's rules and regulations for defined benefit plan service award programs.