N.Y. Est. Powers & Trusts Law § 6-6.3

§ 6-6.3 Disposition upon death\n Upon the death of a married person, one-half of the property to which\nthis part applies is the property of the surviving spouse and is not\nsubject to testamentary disposition by the decedent nor to the laws of\ndescent and distribution. One-half of that property is the property of\nthe decedent and is subject to testamentary disposition by the decedent\nor the law of descent and distribution. With respect to property to\nwhich this part applies, the one-half of the property which is the\nproperty of the decedent is not subject to the surviving spouse's right\nto elect against the will.\n