2010 New York Code
ABP - Abandoned Property
Article 13 - (1300 - 1317) MISCELLANEOUS UNCLAIMED PROPERTY
1311 - Unclaimed moneys erroneously collected by utility corporations on account of taxes.

§ 1311. Unclaimed moneys erroneously collected by utility corporations
  on  account  of taxes. 1. Any amount held or owing by a gas corporation,
  an electric corporation, a gas  and  electric  corporation,  a  district
  steam  corporation,  a telegraph corporation, a telephone corporation, a
  telegraph and telephone corporation or a water works  corporation  which
  it has collected within eight years next preceding the effective date of
  this  section,  or  which it shall hereafter collect, from a consumer or
  subscriber for or on account of any  tax  or  assessment,  or  any  part
  thereof,  for  which  the consumer or subscriber was not legally liable,
  less lawful deductions, which  shall  have  remained  unclaimed  by  the
  person  or persons entitled thereto for one year from the date it was so
  collected, shall be deemed abandoned property.
    2. Any such abandoned property held or owing by such a corporation  to
  which  the  right  to receive a refund of the same is established to the
  satisfaction of such corporation shall cease to be deemed abandoned.
    3. On or before the first day  of  August  in  each  year  every  such
  corporation   shall   make  a  verified  written  report  to  the  state
  comptroller, which shall contain a true and accurate  statement,  as  of
  the  first  day  of  July  next  preceding,  of  all  abandoned property
  specified in this section, held or owing by  it,  and  such  identifying
  information as the comptroller may require.
    4.  On  or  before  the  tenth day of October in each year, every such
  corporation shall pay to the state comptroller  all  abandoned  property
  specified  in  the  last  preceding report made to the state comptroller
  pursuant to this section, excepting such abandoned property as since the
  date of the report shall have ceased to be abandoned.