N.Y. Gen. Oblig. Law § 5-1501a

§ 5-1501A. Power of attorney not affected by incapacity. 1. A power of\nattorney is durable unless it expressly provides that it is terminated\nby the incapacity of the principal.\n 2. The subsequent incapacity of a principal shall not revoke or\nterminate the authority of an agent who acts under a durable power of\nattorney. All acts done during any period of the principal's incapacity\nby an agent pursuant to a durable power of attorney shall have the same\neffect and inure to the benefit of and bind a principal and his or her\ndistributees, devisees, legatees and personal representatives as if such\nprincipal had capacity. If a guardian is thereafter appointed for such\nprincipal, such agent, during the continuance of the appointment, shall\naccount to the guardian rather than to such principal.\n