N.Y. General Business Law Section 287
After five years if unclaimed to be paid to county treasurer

280
Duty of carrier as to unclaimed articles 281
Description to be made and published 282
Packages to be opened and contents sold 283
Lien for expenses of proceedings 284
Penalty for violation of preceding sections 285
Sale of unclaimed articles by express companies 286
Surplus to be paid to owner 287
After five years if unclaimed to be paid to county treasurer