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The comptroller shall include with his budget estimate furnished to the governor for each fiscal year amounts estimated by him to be sufficient to reimburse the supplemental pension fund for: a. The cost of providing supplemental retirement allowance payments during the current fiscal year to all state retired employees, except those who retired from service with a participating employer of the New York state employees' retirement system, as defined by subdivision twenty of section two of the retirement and social security law, and b. The state's pro rata share of the cost of providing supplemental retirement allowance payments during the current fiscal year to state retired teachers, such pro rata share to be determined as provided in section one hundred ninety-eight of this article. The commissioner of education shall furnish the comptroller with such information and data as the comptroller may need to prepare such estimate.