N.Y. Abandoned Property Law § 1210: Judgment

§ 1210. Judgment. If the court, after taking the testimony, shall

determine either (a) that the rightful owner or owners of such funds or

property are unknown or (b) that they have died without having disposed

thereof, and without having left a will disposing thereof, and without

having left heirs, next-of-kin or distributees, or (c) that they have

abandoned such funds or property, it shall make and enter separate

findings of fact and conclusions of law and enter a final order,

describing the funds or property, and adjudicating that they have

escheated and are payable to the state of New York. The findings of any

one such set of facts shall not be deemed inconsistent with any other

such set of facts, and the court may find one or more such sets of

facts. If the court shall determine that any funds or property or part

thereof had not escheated to the state, it shall make and enter separate

findings of fact and conclusions of law and shall make and enter a final

order describing said funds or property or part thereof, dismissing the

petition with respect thereto either on the merits or without prejudice

to a subsequent proceeding as may be proper.