N.Y. Pers. Prop. Law § 258
Proceeds from the sale of lost property, less lawful deductions, or the money constituting lost property, shall be paid into the treasury of the county, city, town or village in the police department of which the property was deposited unless otherwise provided pursuant to section two hundred fifty of the general municipal law or other applicable statute, or into the abandoned property fund of the state if the property was deposited with the state police, the capital buildings police or the regional state park police or returned to a safe deposit company or bank pursuant to section two hundred fifty-six of this chapter, or into a fund established pursuant to subdivision eight of section three hundred fifty-five of the education law if the property was deposited with a security officer or police officer appointed by the state university.
N.Y. Pers. Prop. Law § 258