my @rows = $sth->fetchrow_array; <--- Reads the first row.
                                      You never print it, though.
                                      Remove this line.

my $rowcount = @rows;            <--- Actually, that returns the
                                      number of *fields*, since
                                      @rows actually contains
                                      the first row.
                                      Remove this line.

if ($rowcount > 0)               <--- You can't keep this.
                                      You don't even need it.
                                      You could reorganize the
                                      structure to do something
                                      equivalent, but there's
                                      no need for that either.

##</code><code>##

my $dbh = DBI->connect(
   "DBI:ODBC:mydsn",
   "user",
   "password",
   { RaiseError => 0, AutoCommit => 0 }
);

my $sql = "Select *  from items where procdate = ?";

my $sth = $dbh->prepare($sql);
or die "\n\n  Unable to prepare SQL query: $DBI::errstr\n\n";

$sth->execute($g_date)
or die "\n\n  Unable to execute SQL query: $DBI::errstr\n\n";

my (
   $seq, $prcdate, $frb, $account, $amount, $check,
   $tc, $disp, $run, $batch, $pkt, $catcode, $deviceid,
   $volid, $imagefile, $status, $typeid, $bankId,
   $itemNumber, $editStatus, $exceptionReasonCode,
   $documentId, $postAccount, $appCode, $bundleImageOffset,
   $bundleImageLength, $archiveDeviceId, $archiveVolId,
   $archiveImageFile, $archiveImageOffset, $archiveImageLength,
   $userIdAmountEntry, $AUX, $PC
);

$sth->bind_columns(
   undef,
   \$seq, \$prcdate, \$frb, \$account, \$amount, \$check,
   \$tc, \$disp, \$run, \$batch, \$pkt, \$catcode, \$deviceid,
   \$volid, \$imagefile, \$status, \$typeid, \$bankId,
   \$itemNumber, \$editStatus, \$exceptionReasonCode,
   \$documentId, \$postAccount, \$appCode, \$bundleImageOffset,
   \$bundleImageLength, \$archiveDeviceId, \$archiveVolId,
   \$archiveImageFile, \$archiveImageOffset, \$archiveImageLength,
   \$userIdAmountEntry, \$AUX, \$PC
) or die "\n\n  Unable to bind columns: $DBI::errstr\n\n";

while ($sth->fetch()) {
   print OUTPUT (
      join(',', 
         $seq, $prcdate, $frb, $account, $amount, $check,
         $tc, $disp, $run, $batch, $pkt, $catcode, $deviceid,
         $volid, $imagefile, $status, $typeid, $bankId,
         $itemNumber, $editStatus, $exceptionReasonCode,
         $documentId, $postAccount, $appCode, $bundleImageOffset,
         $bundleImageLength, $archiveDeviceId, $archiveVolId,
         $archiveImageFile, $archiveImageOffset, $archiveImageLength,
         $userIdAmountEntry, $AUX, $PC
      ), $/
   );
}

$sth->finish();
$dbh->disconnect();

##</code><code>##

my $dbh = DBI->connect(
   "DBI:ODBC:mydsn",
   "user",
   "password",
   { RaiseError => 0, AutoCommit => 0 }
);

my $sql = "Select *  from items where procdate = ?";

my $sth = $dbh->prepare($sql);
or die "\n\n  Unable to prepare SQL query: $DBI::errstr\n\n";

$sth->execute($g_date)
or die "\n\n  Unable to execute SQL query: $DBI::errstr\n\n";

my $row;
print OUTPUT (join(',', @$row), $/)
   while ($row = $sth->fetch());

$sth->finish();
$dbh->disconnect();