N.Y. Gen. Bus. Law § 208
Such keeper shall, out of the proceeds of such sale, retain the amount of his lien or storage charges and the expense of advertising and sale, and shall make an entry of the articles sold, the amount received therefor, the amounts retained by him as aforesaid, and if there be any surplus, he shall, within ten days after such sale, upon demand, pay over such surplus to such guest, boarder, roomer or person whose property was sold. In case such surplus shall not be demanded and paid as aforesaid, within said ten days, then within five days thereafter, such keeper shall pay said surplus to the treasurer of the county or chamberlain or other chief fiscal officer of the city in which such sale took place, and shall, at the same time, file with said treasurer or chamberlain or other chief fiscal officer a statement in writing containing the name and place of residence, so far as they are known, of the guest, boarder, roomer or person whose goods, baggage or chattel articles were sold, the articles sold and the price at which they were sold, the name and address of the auctioneer making the sale, and a copy of the notice published. Said treasurer, chamberlain or other chief fiscal officer shall keep said surplus money for and credit the same to the person named in said statement as such guest, boarder, roomer or person, and shall pay the same to him or his executors or administrators, upon demand, and upon furnishing satisfactory evidence of identity to such treasurer, chamberlain or other chief fiscal officer.
N.Y. Gen. Bus. Law § 208