N.Y. State Fin. Law § 62

§ 62. Replacement of lost certificates. The comptroller, who may act\nthrough his duly authorized fiscal agent appointed pursuant to section\nsixty-five of this article, may issue to the lawful owner of any\ncertificate or bond issued by him in behalf of this state, which he or\nsuch duly authorized fiscal agent is satisfied, by due proof filed in\nhis office or with such duly authorized fiscal agent, has been lost or\ncasually destroyed, a new certificate or bond, corresponding in date,\nnumber and amount with the certificate or bond so lost or destroyed, and\nexpressing on its face that it is a renewed certificate or bond. No such\nrenewed certificate or bond shall be issued unless sufficient security\nis given to satisfy the lawful claim of any person to the original\ncertificate or bond, or to any interest therein. The comptroller shall\nreport annually to the legislature the number and amount of all renewed\ncertificates or bonds so issued. If the renewed certificate is issued by\nthe state's duly authorized fiscal agent and such agent agrees to be\nresponsible for any loss suffered as a result of unauthorized payment,\nthe security shall be provided to and approved by the fiscal agent and\nno additional approval by the comptroller or the attorney general shall\nbe required.\n