N.Y. Est. Powers & Trusts Law § 4-1.5

§ 4-1.5 Other disqualifications\n No estate property, whether passing by intestacy or otherwise, which\nhas its situs in this state, shall pass to any other state or territory\nof the United States, or to any foreign country or sovereignty in the\nevent of the absence of an individual heir, distributee, legatee or\nowner of said property, but shall pass as abandoned property to the\nstate of New York, and shall be held as such property pursuant to the\nabandoned property law.\n