N.Y. Comp. Codes R. & Regs. Tit. 2 § 115.3 - Reimbursement for property paid
An entity which has paid to the State Comptroller abandoned property pursuant to section 1315 of the Abandoned Property Law may make payment to the person entitled thereto, and may file claim for reimbursement for such payment by the State Comptroller, who shall, upon satisfactory proof of such payment and after audit, reimburse such entity. Such reimbursement shall be limited to the amount paid the State Comptroller by such entity.
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