New York Laws
Article 13 - Miscellaneous Unclaimed Property
1319 - Unclaimed Virtual Currency.

(a) the last known address of the person entitled to such virtual
currency as shown on the books and records of the entity engaging in the
virtual currency business activity is located in the state; or
(b) the last known address of the person entitled to such virtual
currency is not shown on the books and records of the entity engaging in
the virtual currency business activity and the entity is incorporated in
this state.
2. (a) Any virtual currency held or owing by a banking organization, a
corporation or other entity engaged in virtual currency business deemed
abandoned under this section as of the thirtieth day of the preceding
June shall be paid or delivered to the comptroller on or before the
tenth day of the next succeeding November.
(b) Payment or delivery shall be accompanied by a true and accurate
report setting forth information relating to such abandoned property as
the comptroller may require.
3. Virtual currency reported to the comptroller pursuant to this
section shall be sold on any established exchange, or by such other
means as the comptroller shall deem advisable, as soon as the
comptroller in his or her discretion deems practicable.
4. The proceeds of the sale of virtual currency, less all costs
incurred in connection with such sale, shall be deposited by the
comptroller in the abandoned property fund and any claimant to such
virtual currency shall be entitled only to the proceeds of the sale of
such virtual currency by the comptroller.