2023 New York Laws › ABP - Abandoned Property › Article 13 - Miscellaneous Unclaimed Property › 1315 - Miscellaneous Unclaimed Property.

§ 1315. Miscellaneous unclaimed property. This section shall encompass
  the  following miscellaneous unclaimed property not otherwise covered by
  any other section of law. Such property shall be paid  or  delivered  to
  the  state comptroller at such times and shall be accompanied by reports
  in such form as the state comptroller may prescribe.  1.  Any  unclaimed
  amount  representing  unredeemed  gift  certificates sold after December
  thirty-first, nineteen hundred eighty-three, including gift certificates
  for merchandise only in which case the face value  of  such  certificate
  shall be deemed the amount deemed abandoned, and owing in this state, or
  held  by  any corporation (other than a public corporation), joint stock
  company, individual, association of two or more  individuals,  committee
  or business trust in this state, and which has remained unclaimed by the
  owner of such amount for five years, shall be deemed abandoned property.
1-a.  Any  amount  representing outstanding checks issued on and after
  July first, nineteen hundred seventy-four in payment for  goods  or  for
  services,  and  owing  in  this state, or held by any corporation (other
  than a public corporation), joint stock company, individual, association
  of two or more individuals, committee or business trust in  this  state,
  and  which  has remained unclaimed by the owner of such amount for three
  years, shall be deemed abandoned property.
1-b. Any unclaimed amount for services not rendered or for  goods  not
  delivered,  which amount was received after July first, nineteen hundred
  seventy-four, or in the case of a public utility company as that term is
  defined in subdivision twenty-three of section two of the public service
  law, on or after July first, nineteen hundred eighty which has  remained
  unclaimed  by  the owner of such amount for three years, shall be deemed
  abandoned property.
2. Except as  otherwise  provided  by  law,  any  amount  representing
  unclaimed  money  or  securities  and held in escrow or otherwise by any
  corporation (other than a  public  corporation),  joint  stock  company,
  individual,  association  of  two  or  more  individuals,  committee  or
  business trust, to ensure the performance of  any  duty  or  obligation,
  shall be deemed abandoned property when:
a. such amount is held or owing in this state, and
b.  such  amount  has  remained  unclaimed  by  the  person or persons
  entitled thereto for three years, except
c. where the duty or obligation for which such  amount  was  deposited
  has  not  been  performed  and  such performance is still required, such
  amounts shall not be deemed abandoned property.
3. Any amount representing an unpaid lottery prize determined  by  the
  division  of the lottery pursuant to section sixteen hundred fourteen of
  the tax law to have been abandoned shall be  deemed  abandoned  property
  and shall be paid to the state comptroller.
4.  Any  amount  representing  an  unpaid check or draft issued by the
  state of New York which shall have remained unpaid after one  year  from
  the  date  of  issuance or a debit card issued on behalf of the state of
  New York for the purpose of paying a tax refund  which  shall  not  have
  been activated for one year from the date of issuance in accordance with
  section  one  hundred  two  of  the  state  finance  law shall be deemed
  abandoned property and shall be paid to the state comptroller.