New York Consolidated Laws, Surrogate's Court Procedure Act - SCP § 1126. Property without value where no administration had

Whenever the public administrator shall receive papers or property of a decedent upon whose estate no letters have been issued or whose property is not sufficient to require administration under 1116, the public administrator is authorized to abandon or destroy all such papers and property in his possession after 5 years have elapsed from the death of the decedent and upon proof satisfactory to him that they are without value.  The public administrator and the city of New York shall not be liable or held to account for such property.