ยง 130. Powers  and  duties  of sheriff. The sheriff of every county in
  which any wrecked property shall be found, when no owner or other person
  entitled  to  the  possession  of  such  property  shall  appear,  shall
  severally  take  all  necessary  measures  for  saving and securing such
  property; take possession thereof, in whose hands soever  the  same  may
  be,  in  the name of the people of the state; cause the value thereof to
  be appraised by disinterested persons, and keep the same  in  some  safe
  place to answer the claims of the persons entitled thereto.
Structure New York Laws
130 - Powers and Duties of Sheriff.
130-A - Applicability to Abandoned Historic Shipwrecks.
132 - Delivery of Wreck or Proceeds to Claimant.
137 - Appointment of Appraisers.
138 - Sale and Disposition of Property.
139 - Publication of Notice of Wrecked Property.
139-A - Keeping Wrecked Goods a Misdemeanor.