N.Y. Comp. Codes R. & Regs. tit. 9, § 429.3
(b) A work of art or historic object that has been determined to be surplus in accordance with the provisions of section 429.2(a) or (b) of this Part may be disposed of in the following manner, after being properly documented in accordance with the office’s collections guidelines:
(1) it shall first be offered to the New York State Museum and if the State Museum fails to accept this offer within 30 days, it shall be offered to State agencies allowed to acquire, exhibit, preserve or interpret it; and if no State agency accepts this offer within 30 days it may be:
(a) Deteriorated or hazardous conditions.
A work of art or historic object that has been determined to be surplus in accordance with the provisions of section 429.2(c) of this Part may be destroyed and disposed of in an environmentally-responsible manner subject to industry standards under a process known as witnessed destruction.