2016 New York Laws
ABP - Abandoned Property
Article 13 - (Abandoned Property) 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 tenth day of October  in  each  year,  every  such
  corporation shall pay to the state comptroller all property which, as of
  the  first  day of July next preceding, was deemed abandoned pursuant to
  this section, held or owing by such corporation. Such payment  shall  be
  accompanied  by  a  true and accurate report containing such identifying
  information as the state comptroller may require.