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Administrative History
One of the duties of the Comptroller was to "loan upon good land security in this state, all monies which may at any time in the treasury not otherwise be appropriated . . .," taking a bond and mortgage in the same of the people of the State of New York, to sell those lands to the highest bidder taking obligations (i.e. mortgages and bonds) in return which he was to deliver to the Comptroller; a patent was to be issued by the Commissioners of the Land Office after cancellation of those obligations. Title III, Articles I and III of the Revised Statutes of 1827 codified the "duty of the comptroller. . . . to open accounts against any person, for any part or subdivision of any lot of land purchased from, or mortgaged to the state."
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