N.Y. Correct. Law § 113
The commissioner may permit any incarcerated individual confined by the department except one awaiting the sentence of death to attend the funeral of his or her father, mother, guardian or former guardian, child, brother, sister, husband, wife, grandparent, grandchild, ancestral uncle or ancestral aunt within the state, or to visit such individual during his or her illness if death be imminent; but the exercise of such power shall be subject to such rules and regulations as the commissioner shall prescribe, respecting the granting of such permission, duration of absence from the institution, custody, transportation and care of the incarcerated individual, and guarding against escape. Any expense incurred under the provisions of this section, with respect to any incarcerated individual permitted to attend a funeral or visit a relative during last illness, shall be deemed an expense of maintenance of the institution and be paid from moneys available therefor; but the superintendent, if the rules and regulations of the commissioner shall so provide, may allow the incarcerated individual or anyone in his or her behalf to reimburse the state for such expense.
N.Y. Correct. Law § 113