N.Y. Surr. Ct. Proc. Act § 1504

§ 1504. Renunciation of appointment: retraction thereof\n 1. A testamentary trustee may renounce his appointment by a duly\nacknowledged instrument.\n 2. By like instrument the renunciation may be retracted at any time\nbefore letters have been issued to another in his place or after such\nletters have been issued, if they have been revoked or the person to\nwhom they have been issued has become unable to act or disqualified.\nThe court may issue letters to the person so retracting upon such notice\nas it may require.\n 3. The instrument of renunciation and the instrument of retraction\nauthorized by this section must be filed in the office of the court\nhaving jurisdiction of the trust.\n