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2016 New York Laws
PML - Racing, Pari-Mutuel Wagering and Breeding Law
Article 13 - DESTINATION RESORT GAMING
Title 6 - (1348 - 1355) TAXATION AND FEES
1354 - Unclaimed funds.

NY Rac, Pari-Mut Wat & Breeding L § 1354 (2016) What's This?
  1354.  Unclaimed  funds.  Unclaimed funds, cash and prizes shall be
  retained by the gaming facility licensee for the person entitled to  the
  funds,  cash  or  prize  for one year after the game in which the funds,
  cash or prize was won. If no claim is made for the funds, cash or  prize
  within  one  year, the funds, cash or equivalent cash value of the prize
  shall be deposited in the commercial gaming revenue fund.

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