BOSTON, Oct 28 (Reuters) - Officials of New York's state pension fund on Thursday said it will divest its holdings in Unilever Plc in response to sales restrictions imposed by the company's Ben & Jerry's ice cream brand in the Israeli-occupied Palestinian territories.

In a statement sent by a spokesman, New York State Comptroller Thomas DiNapoli said a review found the company and its subsidiary "engaged in BDS activities," referring to the "Boycott Divestment Sanctions" movement that seeks to isolate Israel over its treatment of the Palestinians.

The New York State Common Retirement Fund had Unilever shares valued at $103.6 million as of Sept. 30, according to the statement. (Reporting by Ross Kerber; Editing by Christian Schmollinger)