N.Y. Nav. Law § 139-a

§ 139-a. Keeping wrecked goods a misdemeanor. A person who takes away\ngoods or other property not his own from a stranded vessel, or any goods\nor other property cast by the sea upon the land or found in a bay or\ncreek, or who knowingly becomes possessed of any such goods or other\nproperty, and does not deliver the same, within forty-eight hours\nthereafter, to the sheriff or one of the coroners or wreck masters of\nthe county where the same was found, is guilty of a misdemeanor.\n