N.Y. TAX Law § 21*2

* § 21. Disclosure of taxpayer information in cases involving\nabandoned property. (a) General. Notwithstanding any provision of law to\nthe contrary, the commissioner may furnish to the comptroller or duly\ndesignated officer or employee of the state department of audit and\ncontrol the name, address and taxpayer identification number of a\ntaxpayer to whom a refund or reimbursement of tax is owed, together with\nthe amount of such refund or reimbursement, for the sole purpose of\nidentifying owners of abandoned property paid to and held by the\ncomptroller pursuant to section one hundred two of the state finance\nlaw.\n (b) Secrecy requirement and penalty for violation. (1) Except in\naccordance with a proper judicial order or as otherwise provided by law,\nit shall be unlawful for any person to whom the taxpayer information\ndescribed in subdivision (a) of this section is disclosed in accordance\nwith this section to divulge or make known in any manner such taxpayer\ninformation for uses not authorized under this section.\n (2) (A) Any officer or employee of the state who willfully violates\nthe provisions of this subdivision shall be dismissed from office and be\nincapable of holding any public office in this state for a period of\nfive years thereafter.\n (B) Cross-reference. For criminal penalties, see article thirty-seven\nof this chapter.\n * NB There are 2 § 21's\n