2010 New York Code
ABP - Abandoned Property
Article 4 - (400 - 403) UNCLAIMED DEPOSITS AND REFUNDS FOR UTILITY SERVICES
401 - Annual report of abandoned property.

§ 401. Annual report of abandoned property.  1. 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 section four hundred, held or  owing  by
  it.
    2. (a) As to abandoned property specified in paragraphs (a) and (b) of
  subdivision one of section four hundred, such report shall set forth:
    (i)  the  name  and last known address of each depositor or subscriber
  appearing from the records of such corporation to be entitled to receive
  any such abandoned property;
    (ii) the date when the deposit was made or amount paid;
    (iii) the amount of such deposit or payment;
    (iv) the  date  when  utility  services  furnished  such  consumer  or
  subscriber ceased;
    (v)  any  sums  due  and unpaid to the corporation by such consumer or
  subscriber, with interest  thereon  from  the  date  of  termination  of
  service;
    (vi)  the  amount  of interest due upon such deposit or payment on any
  balance thereof that has remained with such  corporation  and  not  been
  credited to such consumer's or subscriber's account;
    (vii) the amount of such abandoned property; and
    (viii) such other identifying information as the state comptroller may
  require.
    (b) As to abandoned property specified in paragraph (c) of subdivision
  one of section four hundred, such report shall set forth:
    (i)  the name and last known address of each person appearing from the
  records of such corporation to be entitled to receive the same;
    (ii) the amount appearing from  such  records  to  be  due  each  such
  person;
    (iii) the date payment became due; and
    (iv)  such  other identifying information as the state comptroller may
  require.
    3. Such report shall be in such form and the abandoned property listed
  classified in such manner as the state comptroller may prescribe.  Names
  of persons entitled to such abandoned property appearing in such  report
  shall be listed in alphabetical order within each such classification.
    4.  In case any such corporation shall on the first day of July in any
  year neither hold nor owe any abandoned property  specified  in  section
  four  hundred,  it  shall  on  or  before  the  first day of August next
  succeeding make a verified written report to the  state  comptroller  so
  stating.