New York Consolidated Laws, County Law - CNT § 678. Disposition of money or property found on deceased

1. Money and other property found upon the body of the deceased, not required for the purposes of the investigation, shall be delivered to the county treasurer.  Unless claimed in the meantime by the legal representatives of the deceased, articles held for the purposes of the investigation, except such writings of the deceased as may be relevant to the diagnosis of means or manner of death, shall be delivered to the county treasurer at the conclusion of the investigation.

2. Upon the delivery of money to the county treasurer he must place it to the credit of the county.  If other property is delivered to him he must, within one year, sell it at public auction upon reasonable public notice, and must, in like manner, place the proceeds to the credit of the county.

3. If the money in the treasury be demanded within six years by the legal representatives of the deceased, the treasurer must pay it to them, after deducting the amount of expenses incurred in connection therewith, or it may be so paid at any time thereafter, upon the order of the board of supervisors;  provided, however, that such money may be so paid at any time upon the written order of the surrogate of the county.

4. Before auditing and allowing the account of the coroner or medical examiner, the board of supervisors must require from him a statement in writing of any money or other property found upon persons whose deaths he has investigated, verified by his oath to the effect that the statement is true and that the money or property mentioned in it has been delivered to the legal representatives of the deceased, or to the county treasurer.