2010 New York Code
GOB - General Obligations
Article 5 - CREATION, DEFINITION AND ENFORCEMENT OF CONTRACTUAL OBLIGATIONS
Title 15 - (5-1501 - 5-1514) STATUTORY SHORT FORM AND OTHER POWERS OF ATTORNEY FOR FINANCIAL AND ESTATE PLANNING
5-1501A - Power of attorney not affected by incapacity.

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