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Have you tried finding them all though? I gave up at about 90. I just couldn't find the rest. I searched the map pretty thoroughly I thought, but there are still more to find.
As for the 101 comment - is it true that there were in fact 101 in GTA 3 yeh? I also never found them all there either, though that time I nearly considered using a guide at one point... fortunately I resisted.