N.Y. State Fin. Law § 62

§ 62. Replacement of lost certificates. The comptroller, who may act\nthrough his duly authorized fiscal agent or trustee appointed pursuant\nto section sixty-five of this article, may issue to the lawful owner of\nany certificate or bond issued by him in behalf of this state, which he\nor such duly authorized fiscal agent or trustee is satisfied, by due\nproof filed in his office or with such duly authorized fiscal agent or\ntrustee, has been lost or casually destroyed, a new certificate or bond,\ncorresponding in date, number and amount with the certificate or bond so\nlost or destroyed, and expressing on its face that it is a renewed\ncertificate or bond. No such renewed certificate or bond shall be issued\nunless sufficient security is given to satisfy the lawful claim of any\nperson to the original certificate or bond, or to any interest therein.\nThe comptroller shall report annually to the legislature the number and\namount of all renewed certificates or bonds so issued. If the renewed\ncertificate is issued by the state's duly authorized fiscal agent or\ntrustee and such agent or trustee agrees to be responsible for any loss\nsuffered as a result of unauthorized payment, the security shall be\nprovided to and approved by the fiscal agent or trustee and no\nadditional approval by the comptroller or the attorney general shall be\nrequired.\n