N.Y. STF Law § 156

§ 156. Surplus moneys on sale of lands mortgaged to the state. If\nreal property mortgaged to the state, or purchased for the benefit of\nthe state, or for which a certificate has been given to a former\npurchaser, is sold by the comptroller or the commissioner of general\nservices for a greater sum than the amount due to the state, with the\ncosts and expenses of the foreclosure or resale, the surplus moneys\nreceived after a conveyance has been executed to the purchaser, shall be\npaid to the person legally entitled to such real property at the time of\nthe foreclosure or of the forfeiture of the original contract.\n On the sale of such real property by the comptroller or the\ncommissioner of general services, the comptroller shall give credit to\nthe mortgagor on his bond or to the original purchaser on his contract,\nfor the amount at which such property has been sold, after deducting\ntherefrom all the costs, charges and expenses of the sale. If\ninterfering claims to such surplus moneys be made, they shall be\nreferred by the comptroller to the attorney-general, whose decision as\nto the rights of the respective claimants shall be final and conclusive\nas to any claim against the state. The comptroller shall not pay any\nmoneys authorized by this section to be refunded, except on satisfactory\nproof, by affidavit or otherwise, of the legal right of the person in\nwhose favor such warrant is applied for.\n