(a) Upon completion of the presentations of the claimant/payee and the Office of Unclaimed Funds, and upon submission of all evidence in connection therewith, the hearing officer shall render a written decision upon the merits. Such decision shall set forth findings of fact and conclusions of law or reasons for the decision.

(b) A decision shall be in the form of a recommendation, signed by the hearing officer, to the Office of Unclaimed Funds. Within 10 business days of receipt of such a recommendation, the comptroller shall make a written final determination with respect to such decision. The final determination shall set forth findings of facts and conclusions of law or reasons for the determination, provided that the final determination may adopt the findings of fact and conclusions of law or reasons as set forth in the decision of the hearing officer. The comptroller's final determination shall be served upon the claimant/payee or the claimant/payee's counsel by mail, provided that where such determination in whole or in part affirms the comptroller’s determination of an erroneous payment, the determination shall be served by certified mail upon the claimant/payee, or where the claimant/payee is represented by counsel, then upon the claimant/payee's counsel.

(c) Any decision of a hearing officer or any determination by the comptroller shall be deemed final upon the date of the mailing of such decision of determination.