Tax Law, § 249-cc
Notwithstanding any of the provisions of this section or section 2003 of the Surrogate's Court Procedure Act, a safe deposit company, trust company, bank, corporation, firm or other person, having in its possession, or under its control, one or more safe deposit boxes, shall permit an individual or individuals, each of whom being a joint lessee with the decedent of said safe deposit box or boxes, or a deputy authorized by the decedent to have access to said safe deposit box or boxes, to examine and make copies of, in the presence of an officer of the company, bank, corporation or firm, any paper or papers found in said safe deposit box or boxes bearing upon the desire of the deceased as to the disposal of the deceased's remains, or a deed to a cemetery plot, or proof of membership in a burial society. For purposes of the preceding sentence, the term deputy shall mean the person who had access to the decedent's safe deposit box or boxes and to the contents thereof on the last day of decedent's life. After copies have been made of the paper or papers described in this subdivision, the original paper or papers shall be resealed in the safe deposit box or boxes. The contents of the box or boxes shall be distributed in accordance with subdivisions (a) and (b) or (a) and (c) of this section.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 360.2