The comptroller, from time to time, shall examine the securities on which money may be due to the state, and make inquiries relating to the sufficiency of the security for the payment of such money. He shall require the immediate payment of all interest due, and the payment of such part of the principal as he deems necessary for the security and interest of the state. The commissioner of taxation and finance and the comptroller, jointly, at the close of each fiscal year shall make an inventory of all securities belonging to the state in duplicate and file it with the department of taxation and finance and the department of audit and control.
N.Y. State Fin. Law § 104