ยง 131. Sale of wreck. If the property so saved shall be perishable, so
  as  to  render the sale thereof expedient, the officer, in whose custody
  the same shall be, shall apply to the county court of the county, or the
  city court of the city, where  such  property  may  be,  by  a  verified
  petition  stating  the facts, for an order authorizing such sale; if the
  court shall be satisfied that a sale  of  the  property  would  be  most
  beneficial to the parties interested, it shall make the order so applied
  for,  and the officer having custody of the property shall sell the same
  at public auction, at the time and in the manner specified in the order,
  and the proceeds of such sale, deducting the  expenses  allowed  by  the
  courts,  shall  be  paid  to  the  treasurer  of the county in which the
  property shall have been found.
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.