2017 New York Laws
ABP - Abandoned Property
Article 4 - Unclaimed Deposits and Refunds for Utility Services
402 - Publication of Notice of Abandoned Property.

  402.  Publication  of  notice  of abandoned property. 1. Every such
  corporation shall cause to be published, on or before the first  day  of
  September  in each year, a notice entitled: "NOTICE OF CERTAIN UNCLAIMED
  PROPERTY HELD BY (name of corporation)."
2. Such notice shall be published once in two newspapers published  in
  the county where such deposits, payments or payments to be refunded were
  made.  If there is only one newspaper published in any such county, such
  notice shall be published in such newspaper. If there are no  newspapers
  published  in such county, then such publication shall be in a newspaper
  published in  an  adjacent  county.  Such  publication  shall  be  in  a
  newspaper  printed  in the English language and any other newspaper that
  will  substantially  serve  to  inform  the  public  of  such  abandoned
  property. The comptroller shall promulgate rules to determine when it is
  appropriate to designate an additional publication.
3.  Such  notice shall be approved as to form by the state comptroller
  and shall state:
(a) that a report of unclaimed amounts of money or other property held
  or owing by it has been made to the state comptroller and that a list of
  the names of the person or persons appearing from the  records  of  such
  corporation  to  be  entitled  thereto  is  on  file  and open to public
  inspection at its principal office or place of  business  in  any  city,
  village or county where any such abandoned property is payable;
(b)  that  such deposits, payments and refunds, together with interest
  due thereon and less lawful deductions, will be paid by it on or  before
  the succeeding thirtieth day of September to persons establishing to its
  satisfaction their right to receive the same; and
(c)  that  in  the  succeeding  month of October, and on or before the
  tenth day  thereof,  such  unclaimed  deposits,  payments  and  refunds,
  together  with  interest  due  thereon and less lawful deductions, still
  remaining will be paid to  the  state  comptroller  and  that  it  shall
  thereupon cease to be liable therefor.
4. Such corporation shall file with the state comptroller on or before
  the  tenth  day  of  September  in  each year proof by affidavit of such
  publication.