N.Y. State Finance Law § 62: Replacement of lost certificates

§ 62. Replacement of lost certificates. The comptroller, who may act

through his duly authorized fiscal agent or trustee appointed pursuant

to section sixty-five of this article, may issue to the lawful owner of

any certificate or bond issued by him in behalf of this state, which he

or such duly authorized fiscal agent or trustee is satisfied, by due

proof filed in his office or with such duly authorized fiscal agent or

trustee, has been lost or casually destroyed, a new certificate or bond,

corresponding in date, number and amount with the certificate or bond so

lost or destroyed, and expressing on its face that it is a renewed

certificate or bond. No such renewed certificate or bond shall be issued

unless sufficient security is given to satisfy the lawful claim of any

person to the original certificate or bond, or to any interest therein.

The comptroller shall report annually to the legislature the number and

amount of all renewed certificates or bonds so issued. If the renewed

certificate is issued by the state's duly authorized fiscal agent or

trustee and such agent or trustee agrees to be responsible for any loss

suffered as a result of unauthorized payment, the security shall be

provided to and approved by the fiscal agent or trustee and no

additional approval by the comptroller or the attorney general shall be

required.