New York Codes, Rules and Regulations
Title 2 - DEPARTMENT OF AUDIT AND CONTROL
Chapter IV - Miscellaneous Rules
Part 131 - RULES AND REGULATIONS FOR THE SCHEDULING, ADJOURNING AND CONDUCT OF ADMINISTRATIVE HEARINGS RELATING TO THE RECOVERY OF ERRONEOUS PAYMENTS AND OVERPAYMENTS MADE BY THE OFFICE OF UNCLAIMED FUNDS
Section 131.2 - Notice of determination of erroneous payment

(a) When the comptroller determines that a claim previously approved and paid was approved and paid erroneously, in whole or in part, due to misrepresentation, fraud or mistake, the comptroller shall issue a determination in writing to that effect together with a demand for repayment. The comptroller shall also advise the claimant/payee that he or she may within four months of such determination request a hearing and redetermination and provide information as to whom such request is to be sent.

(b) If the claimant/payee does not, within four months of the issuance of a notice pursuant to subdivision (a) of this section, either make payment in full or request a hearing and redetermination, then the determination that an erroneous payment was made shall be final, and the comptroller may take any lawful action, including but not limited to recovery through the State Wide Offset Program pursuant to sections 171-d and 171-f of the New York Tax Law.