Section 1210. Judgment

  If  the  court, after taking the testimony, shall
  determine either (a) that the rightful owner or owners of such funds  or
  property  are unknown or (b) that they have died without having disposed
  thereof, and without having left a will disposing thereof,  and  without
  having  left  heirs,  next-of-kin or distributees, or (c) that they have
  abandoned such funds or property,  it  shall  make  and  enter  separate
  findings  of  fact  and  conclusions  of  law  and  enter a final order,
  describing the funds  or  property,  and  adjudicating  that  they  have
  escheated  and are payable to the state of New York. The findings of any
  one such set of facts shall not be deemed inconsistent  with  any  other
  such  set  of  facts,  and  the  court may find one or more such sets of
  facts. If the court shall determine that any funds or property  or  part
  thereof had not escheated to the state, it shall make and enter separate
  findings of fact and conclusions of law and shall make and enter a final
  order  describing said funds or property or part thereof, dismissing the
  petition with respect thereto either on the merits or without  prejudice
  to a subsequent proceeding as may be proper.