N.Y. ABP Law § 1210

§ 1210. Judgment. If the court, after taking the testimony, shall\ndetermine either (a) that the rightful owner or owners of such funds or\nproperty are unknown or (b) that they have died without having disposed\nthereof, and without having left a will disposing thereof, and without\nhaving left heirs, next-of-kin or distributees, or (c) that they have\nabandoned such funds or property, it shall make and enter separate\nfindings of fact and conclusions of law and enter a final order,\ndescribing the funds or property, and adjudicating that they have\nescheated and are payable to the state of New York. The findings of any\none such set of facts shall not be deemed inconsistent with any other\nsuch set of facts, and the court may find one or more such sets of\nfacts. If the court shall determine that any funds or property or part\nthereof had not escheated to the state, it shall make and enter separate\nfindings of fact and conclusions of law and shall make and enter a final\norder describing said funds or property or part thereof, dismissing the\npetition with respect thereto either on the merits or without prejudice\nto a subsequent proceeding as may be proper.\n