N.Y. Abandoned Property Law § 1400

§ 1400. Statutes of limitations not a bar. The expiration of any\nperiod of time specified by law, during which an action or proceeding\nmay be commenced or enforced to secure payment of a claim for money or\nrecovery of property, shall not prevent any such money or property from\nbeing deemed abandoned property, nor affect any duty to file a report\nrequired by this chapter or to pay or deliver to the state comptroller\nany such abandoned property; and shall not serve as a defense in any\naction or proceeding by or on behalf of the state comptroller to compel\nthe filing of any report or the payment or delivery of any abandoned\nproperty required by this chapter or to enforce or collect any penalty\nprovided by this chapter.\n