§ 156. Surplus moneys on sale of lands mortgaged to the state. If
real property mortgaged to the state, or purchased for the benefit of
the state, or for which a certificate has been given to a former
purchaser, is sold by the comptroller or the commissioner of general
services for a greater sum than the amount due to the state, with the
costs and expenses of the foreclosure or resale, the surplus moneys
received after a conveyance has been executed to the purchaser, shall be
paid to the person legally entitled to such real property at the time of
the foreclosure or of the forfeiture of the original contract.

On the sale of such real property by the comptroller or the
commissioner of general services, the comptroller shall give credit to
the mortgagor on his bond or to the original purchaser on his contract,
for the amount at which such property has been sold, after deducting
therefrom all the costs, charges and expenses of the sale. If
interfering claims to such surplus moneys be made, they shall be
referred by the comptroller to the attorney-general, whose decision as
to the rights of the respective claimants shall be final and conclusive
as to any claim against the state. The comptroller shall not pay any
moneys authorized by this section to be refunded, except on satisfactory
proof, by affidavit or otherwise, of the legal right of the person in
whose favor such warrant is applied for.