N.Y. PEP Law § 251

§ 251. Definitions. 1. The term "property" as used in this article\nmeans money, instruments payable, drawn or issued to bearer or to cash,\ngoods, chattels and tangible personal property other than (a)\n"instruments" as defined in subdivision two of this section, (b)\nanimals, (c) wrecks governed by the provisions of the navigation law,\n(d) logs and other property governed by section three hundred\ntwenty-three of the town law and (e) vehicles governed by the vehicle\nand traffic law.\n 2. The term "instrument" as used in this article means a check, draft,\npromissory note, bond, bill of lading, warehouse receipt, stock\ncertificate or other paper or document, other than those payable, drawn\nor issued to bearer or to cash and other than money, evidencing,\nrepresenting or embodying a chose in action or a right with respect to\nproperty or a share, participation or other interest in property or in\nan enterprise.\n 3. The term "lost property" as used in this article includes lost or\nmislaid property. Abandoned property, waifs and treasure trove, and\nother property which is found, shall be presumed to be lost property and\nsuch presumption shall be conclusive unless it is established in an\naction or proceeding commenced within six months after the date of the\nfinding that the property is not lost property.\n 4. The term "owner" as used in this article means any person entitled\nto possession of the lost property as against the finder and against any\nother person who has made a claim.\n 5. The term "finder" as used in this article means the person who\nfirst takes possession of lost property.\n 6. "Transportation facility" as used in this article means a railroad\ncar or coach, Pullman car, street surface railroad car, subway car,\nmotor bus, motor coach, taxicab, aircraft or steamship, and any other\nvehicle or conveyance used for carriage of persons whether or not such\nuse is in the course of a business of transporting persons.\n"Transportation company" as used in this article means the person\ncarrying on a business of operating a transportation facility. A taxi\ndriver is a "transportation company" with respect to a taxicab which he\nowns and operates as owner.\n