ยง 139-a. Keeping  wrecked goods a misdemeanor. A person who takes away
  goods or other property not his own from a stranded vessel, or any goods
  or other property cast by the sea upon the land or found  in  a  bay  or
  creek,  or  who  knowingly  becomes possessed of any such goods or other
  property, and does  not  deliver  the  same,  within  forty-eight  hours
  thereafter,  to  the  sheriff or one of the coroners or wreck masters of
  the county where the same was found, is guilty of a misdemeanor.
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.