N.Y. Surr. Ct. Proc. Act § 1126

§ 1126. Property without value where no administration had.\n Whenever the public administrator shall receive papers or property of\na decedent upon whose estate no letters have been issued or whose\nproperty is not sufficient to require administration under 1116, the\npublic administrator is authorized to abandon or destroy all such papers\nand property in his possession after 5 years have elapsed from the death\nof the decedent and upon proof satisfactory to him that they are without\nvalue. The public administrator and the city of New York shall not be\nliable or held to account for such property.\n