2006 New York Code - When lieutenant-governor to act as governor.

 
    §  5.  In case of the removal of the governor from office or of his or
  her death or resignation, the lieutenant-governor shall become  governor
  for the remainder of the term.
    In  case  the  governor-elect shall decline to serve or shall die, the
  lieutenant-governor-elect shall become governor for the full term.
    In case the governor is impeached, is absent  from  the  state  or  is
  otherwise  unable  to  discharge  the powers and duties of the office of
  governor, the  lieutenant-governor  shall  act  as  governor  until  the
  inability shall cease or until the term of the governor shall expire.
    In  case  of  the  failure  of  the governor-elect to take the oath of
  office   at   the   commencement   of   his    or    her    term,    the
  lieutenant-governor-elect shall act as governor until the governor shall
  take the oath.