§ 144. Exemptions. 1. The provisions of this article shall not apply to:

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(a) Procurement contracts, which the comptroller exempts pursuant to the procedures contained in subdivision two of this section, awarded on an emergency or critical basis, or on the basis that publication is not feasible, provided, however, that no exemption shall be granted for any contracts, except for contracts awarded on an emergency or critical basis, for which competitive bidding is required by law;

(b) Procurement contracts being re-bid or re-solicited for substantially the same goods or services, within forty-five business days after the date bids or proposals were originally due;

(c) Procurement contracts awarded pursuant to section one hundred seventy-five, one hundred seventy-five-a, one hundred seventy-five-b or one hundred seventy-five-c of the state finance law;

(d) Procurement contracts in an amount less than ten thousand dollars awarded by the state university of New York or the city university of New York; and

(e) Procurement contracts awarded to not-for-profit providers of human services pursuant to a non-competitive selection process.

2. Any exemption requested for a procurement contract described in paragraph (a) of subdivision one of this section may be granted in accordance with the following procedure:

(a) Any agency, which shall not include those public benefit corporations or public authorities whose contracts and payments are not approved and pre-audited by the comptroller, may request an exemption from the comptroller. The request shall, unless an emergency exists, be in writing and state the nature of the contract and reasons for the exemption. The comptroller may accept an oral request for an exemption in an emergency, provided the agency agrees to submit to the comptroller a written request immediately thereafter.

(b) The comptroller shall, as soon as practicable, determine whether an agency's request for an exemption is granted or denied. The comptroller may inform an agency of the decision orally and shall provide an agency with a written determination granting or denying the request for an exemption.

(c) The comptroller shall be responsible for granting or denying an exemption for each individual procurement contract unless the comptroller determines, by regulation, that a specific class of procurement contracts should be exempt.

(d) The comptroller shall, after consultation with the commissioner, promulgate regulations or guidelines to implement the provisions of this subdivision.

(e) Notwithstanding the foregoing, any agency receiving an exemption for a procurement contract in accordance with this subdivision must nevertheless publish notice of either the letting or award of the contract, and the reasons for any such exemption, in the procurement opportunities newsletter as soon as practicable, unless the comptroller determines that publication would affect the ability of (i) law enforcement agencies to carry out investigations, or (ii) agencies to protect security operations, in which case notice of such contract shall not be published. In the case of non-competitive awards, such notice shall also state the recipient of the contract, a brief description of the purpose of the contract, the contract term, and the estimated value.