N.Y. Abandoned Property Law § 1207

§ 1207. Contents and time of answer. For the purpose of reckoning the\ntime within which a respondent must appear or answer, service by\npublication under this article is complete on the twenty-eighth day\nafter the date of first publication. Any respondent, or any person\nmaking claim to any of the property or funds described in the petition,\nshall have sixty days after completion of service within which to\nappear, and the time for all further proceedings shall be as prescribed\nfor proceedings in the supreme court. The answer shall be verified,\nshall set forth the true name, residence and business address, if any,\nof the claiming respondent, and shall set forth in full detail the basis\nof the claim and the respondent's claim of title thereto.\n