What to do with a found apple watch

I found an apple watch in the ocean. I took it to the Apple Store and was told to turn it in to the police and once it was released bring it back to the store with the police report. I waited the 90 days and paid the $54. When I returned to the Apple store with the paperwork and watch 4 I was told they could not reset the watch. I was not allowed to talk to the manager. I would not have paid the money if I was told nothing could be done with the watch.