N.Y. Comp. Codes R. & Regs. tit. 9, § 7403.5
(b) All resident property confiscated by facility staff shall be inventoried and recorded in writing. Such inventory shall include:
(g) If no parent, legal guardian or spouse is available to receive property, or refuses to receive such property, and if such property cannot be stored within the facility because such storage may present a substantial facility health or sanitation threat, such property may, upon the order of the facility director or person acting in that capacity, be destroyed. Any such order shall be recorded in writing and shall state:
(h) The facility director or person acting in that capacity shall not release any confiscated resident property, the possession of which may constitute a criminal offense, to any person except appropriate law enforcement officials. Any such release shall be recorded in writing and shall state: