Any person finding or taking possession of lost property not his own, of the value of $20 or more, shall immediately return such property to its lawful owner or custodian. If the lawful owner or custodian cannot be immediately found or ascertained, the property shall be turned over to a member of the regional State park police or if no member of the regional park police can be located, an employee of the office, who shall issue a receipt therefor.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 374.1