N.Y. ABP Law § 1308

§ 1308. Unclaimed wages. 1. Any money received from or for the\naccount of an employer and held or owing by the department of labor for\nthe payment of compensation for services theretofore performed by\nemployees or former employees of such employer, which shall have\nremained unclaimed by such employee for a period of one year after\nreceipt thereof by such department, shall be deemed abandoned property.\n 2. On or before the first day of May in each year the industrial\ncommissioner shall pay over to the state comptroller for credit to the\nabandoned property fund all such property which shall have become\nabandoned prior to the first day of the preceding month.\n 3. Such payment to the comptroller shall be accompanied by a statement\nsetting forth:\n (a) The name and last known address of each employee entitled to such\nabandoned property and the amount to which such employee is entitled.\n (b) The name of the employer and his or its last known address.\n (c) The period of employment during which such salary or wages\naccrued.\n (d) Such other identifying information as the state comptroller may\nrequire.\n