§ 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.