Section 152-B. Surplus after recovery of cost of public assistance and care; unclaimed funds

If, after the full amount expended by a public welfare
  district for the assistance and care  of  a  deceased  or  other  former
  recipient of public assistance and care, including the federal and state
  shares  thereof,  as  determined  in  accordance with regulations of the
  department, and any authorized amount expended for the  burial  of  such
  deceased  recipient, shall have been recovered and deducted from the net
  proceeds of assets which have been transferred or assigned to the public
  welfare official by or on behalf of such recipient to  insure  repayment
  of  the cost of his assistance and care, any balance or surplus remains,
  it shall be credited forthwith by the public  welfare  district  to  the
  estate  or  persons entitled thereto; but if unclaimed within four years
  thereafter by those  entitled  thereto  it  shall  be  deemed  abandoned
  property  and  be  paid  to  the  state  comptroller pursuant to section
  thirteen hundred five of the abandoned property law.