N.Y. ABP Law § 1201

§ 1201. Presumption of abandonment. In any proceeding authorized by\nthis article if it shall appear from the records of the court of the\nUnited States that the rightful owner or owners of money or property\nwhich has been or shall hereafter be deposited in the custody or be\nunder the control of, such court, or in the custody of its depository,\nregistry, clerk, or other officer, have not made claim thereto for a\nperiod of ten successive years, it shall be presumed for all purposes of\nthis article that such rightful owner or owners are, and during such\nperiod have been, unknown, and that they have died without having\ndisposed thereof, and without having left a will, and without having\nleft any heirs, next-of-kin, or distributees, and that such property has\nbeen abandoned. In a case where the rightful owners of such money or\nproperty was a corporation it shall also be presumed for purposes of\nthis article that the corporation is dissolved and no longer in\nexistence, and its charter forfeited, and all the foregoing presumptions\nset forth in this section shall be made with respect to the rightful\nowners or claimants to the assets of such corporation, including its\nstockholders and creditors. Any or all of the foregoing several\npresumptions may be rebutted by competent evidence to the contrary.\n