N.Y. EPT Law § 13-A-3.3

§ 13-A-3.3 Disclosure of content of electronic communications of\n principal\n To the extent a power of attorney expressly grants an agent authority\nover the content of electronic communications sent or received by the\nprincipal and unless directed otherwise by the principal or the court, a\ncustodian shall disclose to the agent the content if the agent gives the\ncustodian:\n (a) a written request for disclosure in physical or electronic form;\n (b) a copy of the power of attorney expressly granting the agent\nauthority over the content of electronic communications of the\nprincipal;\n (c) an affidavit in which the affiant attests that the copy is an\naccurate copy of the original power of attorney and that, to the best of\nthe affiant's knowledge, the power remains in effect; and\n (d) if requested by the custodian:\n (1) a number, username, address, or other unique subscriber or account\nidentifier assigned by the custodian to identify the principal's\naccount; or\n (2) evidence linking the account to the principal.\n