N.Y. Abandoned Property Law Section 1413
Penalty for fraudulent returns

1400
Statutes of limitations not a bar 1401
Comptroller to maintain public record 1402
Publication of abandoned property by state comptroller 1403
Sale of personal property by state comptroller 1404
Assumption of liability by the state 1405
Accrual of interest after payment of abandoned property to the state comptroller 1406
Claims for abandoned property heretofore or hereafter paid to the state 1407
Payment by comptroller 1409
Payment for publication 1410
Designation of newspapers 1411
Waiver of publication 1412
Penalty, interest and special proceedings 1 1412–A
Retention of books and records 1413
Penalty for fraudulent returns 1414
Comptroller to make regulations 1415
Deduction of certain charges 1416
Restriction on agreement to locate and/or retrieve abandoned property 1417
Agreements with other states 1418
Property for New York residents held by other states 1419
Reporting of abandoned property in the aggregate 1420
Property held by agricultural cooperative corporations 1421
Property held by rural electric cooperatives 1422
Mailing of notice to owners of record