We have DDA accounts that are tied to consumer loans, the accounts are dormant but the loans are current ( paid via ACH credits from other banks) Can we exempt reporting the DDA's based on the fact the loans are current?

When determining whether something is abandoned property or not, it comes down to "contact with the customer", so you would look at them on a portfolio level - if you have had contact with the customer, then none of their accounts are subject to escheatment.

https://www.osc.state.ny.us/ouf/reporters/files/oufhandbook.pdf

See Linkage of Accounts