N.Y. Abandoned Property Law § 1214

§ 1214. Definitions. When used in this article, the following terms\nshall have the following meanings:\n (a) "Property" includes, but is not limited to, money, rights to claim\nrefunds or rebates, postal savings deposits, bonds, notes, certificates,\npolicies of insurance, other instruments of value, choses in action,\nobligations whether written or unwritten, and any thing of value of any\nnature whatsoever.\n (b) "United States" means any officer, agency, department or\ninstrumentality of the United States of America, other than a court, and\nany corporation organized under its laws.\n