§ 1315. Miscellaneous unclaimed property. This section shall encompass
the following miscellaneous unclaimed property not otherwise covered by
any other section of law. Such property shall be paid or delivered to
the state comptroller at such times and shall be accompanied by reports
in such form as the state comptroller may prescribe. 1. Any unclaimed
amount representing unredeemed gift certificates sold after December
thirty-first, nineteen hundred eighty-three, including gift certificates
for merchandise only in which case the face value of such certificate
shall be deemed the amount deemed abandoned, and owing in this state, or
held by any corporation (other than a public corporation), joint stock
company, individual, association of two or more individuals, committee
or business trust in this state, and which has remained unclaimed by the
owner of such amount for five years, shall be deemed abandoned property.

1-a. Any amount representing outstanding checks issued on and after
July first, nineteen hundred seventy-four in payment for goods or for
services, and owing in this state, or held by any corporation (other
than a public corporation), joint stock company, individual, association
of two or more individuals, committee or business trust in this state,
and which has remained unclaimed by the owner of such amount for three
years, shall be deemed abandoned property.

1-b. Any unclaimed amount for services not rendered or for goods not
delivered, which amount was received after July first, nineteen hundred
seventy-four, or in the case of a public utility company as that term is
defined in subdivision twenty-three of section two of the public service
law, on or after July first, nineteen hundred eighty which has remained
unclaimed by the owner of such amount for three years, shall be deemed
abandoned property.

2. Except as otherwise provided by law, any amount representing
unclaimed money or securities and held in escrow or otherwise by any
corporation (other than a public corporation), joint stock company,
individual, association of two or more individuals, committee or
business trust, to ensure the performance of any duty or obligation,
shall be deemed abandoned property when:

a. such amount is held or owing in this state, and

b. such amount has remained unclaimed by the person or persons
entitled thereto for three years, except

c. where the duty or obligation for which such amount was deposited
has not been performed and such performance is still required, such
amounts shall not be deemed abandoned property.

3. Any amount representing an unpaid lottery prize determined by the
division of the lottery pursuant to section sixteen hundred fourteen of
the tax law to have been abandoned shall be deemed abandoned property
and shall be paid to the state comptroller.

4. Any amount representing an unpaid check or draft issued by the
state of New York which shall have remained unpaid after one year from
the date of issuance or a debit card issued on behalf of the state of
New York for the purpose of paying a tax refund which shall not have
been activated for one year from the date of issuance in accordance with
section one hundred two of the state finance law shall be deemed
abandoned property and shall be paid to the state comptroller.