N.Y. CVP Law § 4519

§ 4519. Personal transaction or communication between witness and\ndecedent or person with a mental illness. Upon the trial of an action or\nthe hearing upon the merits of a special proceeding, a party or a person\ninterested in the event, or a person from, through or under whom such a\nparty or interested person derives his interest or title by assignment\nor otherwise, shall not be examined as a witness in his own behalf or\ninterest, or in behalf of the party succeeding to his title or interest\nagainst the executor, administrator or survivor of a deceased person or\nthe committee of a person with a mental illness, or a person deriving\nhis title or interest from, through or under a deceased person or person\nwith a mental illness, by assignment or otherwise, concerning a personal\ntransaction or communication between the witness and the deceased person\nor person with a mental illness, except where the executor,\nadministrator, survivor, committee or person so deriving title or\ninterest is examined in his own behalf, or the testimony of the person\nwith a mental illness or deceased person is given in evidence,\nconcerning the same transaction or communication. A person shall not be\ndeemed interested for the purposes of this section by reason of being a\nstockholder or officer of any banking corporation which is a party to\nthe action or proceeding, or interested in the event thereof. No party\nor person interested in the event, who is otherwise competent to\ntestify, shall be disqualified from testifying by the possible\nimposition of costs against him or the award of costs to him. A party or\nperson interested in the event or a person from, through or under whom\nsuch a party or interested person derives his interest or title by\nassignment or otherwise, shall not be qualified for the purposes of this\nsection, to testify in his own behalf or interest, or in behalf of the\nparty succeeding to his title or interest, to personal transactions or\ncommunications with the donee of a power of appointment in an action or\nproceeding for the probate of a will, which exercises or attempts to\nexercise a power of appointment granted by the will of a donor of such\npower, or in an action or proceeding involving the construction of the\nwill of the donee after its admission to probate.\n Nothing contained in this section, however, shall render a person\nincompetent to testify as to the facts of an accident or the results\ntherefrom where the proceeding, hearing, defense or cause of action\ninvolves a claim of negligence or contributory negligence in an action\nwherein one or more parties is the representative of a deceased or\nincompetent person based upon, or by reason of, the operation or\nownership of a motor vehicle being operated upon the highways of the\nstate, or the operation or ownership of aircraft being operated in the\nair space over the state, or the operation or ownership of a vessel on\nany of the lakes, rivers, streams, canals or other waters of this state,\nbut this provision shall not be construed as permitting testimony as to\nconversations with the deceased.\n