§ 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.