2006 New York Code - Sale And Disposition Of Property.

 
    § 138. Sale  and  disposition  of  property. 1. If within a year after
  wrecked property shall have been saved, no person shall have appeared to
  claim the same, or if the salvage and expenses on  such  property  shall
  not  have  been  paid within three months after the same shall have been
  adjusted, or an action for the recovery of the property shall have  been
  commenced, the officer in whose custody the property shall be shall sell
  the same at public auction, and pay the proceeds of such sale, deducting
  salvage   and  expenses,  to  the  state  comptroller  pursuant  to  the
  provisions of section thirteen hundred seven of the  abandoned  property
  law  for the benefit of the parties interested; but in no case shall any
  deduction of salvage and expenses be  made  unless  the  amount  thereof
  shall  have  been adjusted upon due proof, by an order of such county or
  city court, a copy of which order and of the evidence in support thereof
  shall be transmitted by the court making it to the comptroller.
    2. If the property has  been  sold  as  perishable,  pursuant  to  the
  provisions  of  section  one  hundred  thirty-one,  the  balance  of the
  proceeds, after deducting the salvage and expenses as adjusted, shall be
  paid by the county treasurer to the state  comptroller  as  provided  in
  section thirteen hundred seven of the abandoned property law.