2010 New York Code
ABP - Abandoned Property
Article 3 - (300 - 306) UNCLAIMED PROPERTY HELD OR OWING BY BANKING ORGANIZATIONS
304 - Unclaimed property held by the superintendent of banks after liquidation.

§  304.  Unclaimed  property held by the superintendent of banks after
  liquidation. 1. All amounts held  by  the  superintendent  of  banks  as
  trustee  for the owners thereof after the completion of the voluntary or
  involuntary liquidation of the business  and  property  of  any  banking
  organization  or  of  the  business  and  property  in this state of any
  foreign banking corporation,  as  provided  in  section  thirty  of  the
  banking  law,  which  shall  not  have been claimed and paid within four
  years after receipt by the  superintendent  shall  be  deemed  abandoned
  property.
    2.  Any such abandoned property held by the superintendent of banks to
  which the right to receive  the  same  is  established  as  provided  in
  section  thirty-one  of  the  banking  law  shall  cease  to  be  deemed
  abandoned.