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    § 292. Administration. The comptroller shall administer and manage the
  general  sinking  fund  and  any  additional  sinking  funds established
  pursuant to section two hundred ninety-eight of this chapter  and  shall
  have  custody  of  the securities and other assets in such funds. In the
  administration of such funds the  comptroller  shall  be  deemed  to  be
  acting in a fiduciary capacity.