N.Y. Comp. Codes R. & Regs. tit. 2 § 123.3
Organizations which neither hold nor owe abandoned property, but are required by the applicable provisions of the Abandoned Property Law to submit an abandoned property report, shall submit a negative report consisting of form AC 2709, Verification and Checklist for Unclaimed Property (Appendices 17 and 17-A of this Title, infra), showing the report date, all requested information identifying the reporting organization, contact personnel, and the word "None" entered on each of the "Totals" lines. The form must be signed by an authorized officer of the reporting organization whose signature must be notarized. Holders are responsible for ascertaining whether the Abandoned Property Law requires their organizations to file negative reports.
N.Y. Comp. Codes R. & Regs. Tit. 2 § 123.3