N.Y. Abandoned Property Law § 504

§ 504. Reimbursement for property paid or delivered. A domestic or\nforeign corporation or public corporation or a fiduciary which has paid\nor delivered to the state comptroller abandoned property pursuant to\nsection five hundred two may make payment to the person entitled\nthereto, and may file claim for reimbursement for such payment by the\nstate comptroller, who shall, upon satisfactory proof of such payment\nand after audit, reimburse such domestic or foreign corporation or\npublic corporation or fiduciary. In no event, however, shall such\nreimbursement exceed the amount to which the claimant is entitled\npursuant to subdivision two of section fourteen hundred three of this\nchapter.\n