N.Y. Est. Powers & Trusts Law § 10-2.1

§ 10-2.1 Power\n A power is an authority to do any act in relation to property,\nincluding the creation or revocation of an estate therein or a charge\nthereon, which the donor of the power might himself do, except that the\nterm, as used in this article, does not apply to a power of attorney to\nconvey property in the name of the owner, regulated by other statutes.\n