N.Y. SOS Law § 152-B

§ 152-b. Surplus after recovery of cost of public assistance and care;\nunclaimed funds. If, after the full amount expended by a public welfare\ndistrict for the assistance and care of a deceased or other former\nrecipient of public assistance and care, including the federal and state\nshares thereof, as determined in accordance with regulations of the\ndepartment, and any authorized amount expended for the burial of such\ndeceased recipient, shall have been recovered and deducted from the net\nproceeds of assets which have been transferred or assigned to the public\nwelfare official by or on behalf of such recipient to insure repayment\nof the cost of his assistance and care, any balance or surplus remains,\nit shall be credited forthwith by the public welfare district to the\nestate or persons entitled thereto; but if unclaimed within four years\nthereafter by those entitled thereto it shall be deemed abandoned\nproperty and be paid to the state comptroller pursuant to section\nthirteen hundred five of the abandoned property law.\n