Me three. The wallet I found was laying in the street, with driver's license, etc., all in it, though the cash was gone. The man it belonged to lived nearby, so I walked over to his apartment and gave it to his wife, but it felt kind of awkward talking to her because I think she thought I had taken the money. If I were in her place I guess I'd suspect the same.
Me four. On John Street in Manhattan. Still had the money in it so she must have just dropped it. She worked a block away and was calling me a saint when I returned it to her. I'm not quite a saint. :-)