2006 New York Code - Refunds When Sales Cannot Be Completed.

 
    § 26. Refunds  when  sales  cannot  be completed.   Within three years
  after the receipt thereof, moneys heretofore received by the division of
  the land office in the department of state and transferred to the office
  of general services or heretofore or hereafter received by the office of
  general services on account of  sales  of  interests  in  real  property
  ordered  by the office of general services or its predecessor, the board
  of commissioners of the land office, may be refunded to  the  person  or
  party  for  whose  account  same  were received, upon satisfactory proof
  being submitted to the commissioner of general services that the sale or
  sales so ordered cannot be completed by the issuance of  letters  patent
  or an instrument of conveyance.
    Notwithstanding  the  provisions  of section one hundred twenty-one of
  the state  finance  law,  such  refunds  shall,  upon  approval  by  the
  commissioner  of general services and after audit by the comptroller, be
  paid from any moneys in the custody of the office of general services or
  heretofore transferred or received from the division of the land  office
  as  proceeds  of  sale of real property, except that moneys derived from
  the sale of detached parcels of forest preserve  lands  as  provided  in
  section  twenty-four  of  the public lands law shall not be used to make
  refunds with respect to inability  to  complete  sales  affecting  other
  lands  and such moneys shall be the sole fund from which to make refunds
  in cases of inability on the part of the state  to  complete  sales,  as
  aforesaid, of such detached parcels of forest preserve lands.