Section 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.