N.Y. State Fin. Law § 104

§ 104. Examination and inventory of state securities. The comptroller,\nfrom time to time, shall examine the securities on which money may be\ndue to the state, and make inquiries relating to the sufficiency of the\nsecurity for the payment of such money. He shall require the immediate\npayment of all interest due, and the payment of such part of the\nprincipal as he deems necessary for the security and interest of the\nstate. The commissioner of taxation and finance and the comptroller,\njointly, at the close of each fiscal year shall make an inventory of all\nsecurities belonging to the state in duplicate and file it with the\ndepartment of taxation and finance and the department of audit and\ncontrol.\n