N.Y. ABP Law § 402

§ 402. Publication of notice of abandoned property. 1. Every such\ncorporation or ESCO shall cause to be published, on or before the first\nday of September in each year, a notice entitled: "NOTICE OF CERTAIN\nUNCLAIMED PROPERTY HELD BY (name of corporation or ESCO)."\n 2. Such notice shall be published once in two newspapers published in\nthe county where such deposits, payments or payments to be refunded were\nmade. If there is only one newspaper published in any such county, such\nnotice shall be published in such newspaper. If there are no newspapers\npublished in such county, then such publication shall be in a newspaper\npublished in an adjacent county. Such publication shall be in a\nnewspaper printed in the English language and any other newspaper that\nwill substantially serve to inform the public of such abandoned\nproperty. The comptroller shall promulgate rules to determine when it is\nappropriate to designate an additional publication.\n 3. Such notice shall be approved as to form by the state comptroller\nand shall state:\n (a) that a report of unclaimed amounts of money or other property held\nor owing by it has been made to the state comptroller and that a list of\nthe names of the person or persons appearing from the records of such\ncorporation or ESCO to be entitled thereto is on file and open to public\ninspection at its principal office or place of business in any city,\nvillage or county where any such abandoned property is payable;\n (b) that such deposits, payments and refunds, together with interest\ndue thereon and less lawful deductions, will be paid by it on or before\nthe succeeding thirtieth day of September to persons establishing to its\nsatisfaction their right to receive the same; and\n (c) that in the succeeding month of October, and on or before the\ntenth day thereof, such unclaimed deposits, payments and refunds,\ntogether with interest due thereon and less lawful deductions, still\nremaining will be paid to the state comptroller and that it shall\nthereupon cease to be liable therefor.\n 4. Such corporation or ESCO shall file with the state comptroller on\nor before the tenth day of September in each year proof by affidavit of\nsuch publication.\n