2015 New York Laws
STF - State Finance
Article 7 - (State Finance) ACCOUNTS AND AUDITS
102 - Amounts of unpaid checks, drafts or debit cards to be paid into the abandoned property fund.

 102. Amounts of unpaid checks, drafts or debit cards to be paid into
  abandoned  property  fund.  Upon audit and statement of the comptroller,
  the amounts of all checks or drafts on bank accounts of any funds of the
  state, and the amounts of all debit cards issued on behalf of the  state
  for  the  purpose of paying a tax refund which checks or drafts have not
  been paid or which debit cards have not been activated and  which  shall
  have  been  outstanding for more than one year from the respective dates
  thereof, shall be paid into the  abandoned  property  fund  pursuant  to
  subdivision  four  of  section one thousand three hundred fifteen of the
  abandoned property law. The proper disbursing officers or agents of such
  funds shall notify the bank or banks on which  such  checks,  drafts  or
  debit  cards were drawn not to pay or permit the activation of the same.
  The comptroller shall keep a record of all such checks, drafts or  debit
  cards  and  upon  presentation  to  him by the lawful holder of any such
  check, draft or debit card at any time, the amount of which  shall  thus
  have  been  paid  into  the  state treasury to the credit of the general
  fund, the comptroller, to the extent appropriations are available, shall
  issue a new check,  draft  or  electronic  payment  to  the  payee  upon
  submission of proof satisfactory to the comptroller as to the legitimacy
  of  the  claim  and, if insufficient appropriations are available, shall
  include in his next request for appropriations by  the  legislature  the
  amount or amounts of any such checks, drafts or debit cards so presented
  to him, for the purpose of payment without interest to the lawful holder
  or holders thereof.