2014 New York Laws
CVP - Civil Practice Law & Rules
Article 45 - (4501 - 4548) EVIDENCE
4519 - Personal transaction or communication between witness and decedent or mentally ill person.

  4519.  Personal  transaction  or  communication between witness and
  decedent or mentally ill person. Upon the trial  of  an  action  or  the
  hearing  upon  the  merits  of a special proceeding, a party or a person
  interested in the event, or a person from, through or under whom such  a
  party  or  interested person derives his interest or title by assignment
  or otherwise, shall not be examined as a witness in his  own  behalf  or
  interest,  or in behalf of the party succeeding to his title or interest
  against the executor, administrator or survivor of a deceased person  or
  the  committee  of a mentally ill person, or a person deriving his title
  or interest from, through or under a deceased  person  or  mentally  ill
  person, by assignment or otherwise, concerning a personal transaction or
  communication  between  the  witness and the deceased person or mentally
  ill  person,  except  where  the  executor,   administrator,   survivor,
  committee or person so deriving title or interest is examined in his own
  behalf,  or  the testimony of the mentally ill person or deceased person
  is given in evidence, concerning the same transaction or  communication.
  A person shall not be deemed interested for the purposes of this section
  by  reason  of being a stockholder or officer of any banking corporation
  which is a party to the action or proceeding, or interested in the event
  thereof. No party or person interested in the event,  who  is  otherwise
  competent  to  testify,  shall  be  disqualified  from testifying by the
  possible imposition of costs against him or the award of costs to him. A
  party or person interested in the event or a  person  from,  through  or
  under  whom  such  a  party or interested person derives his interest or
  title by assignment  or  otherwise,  shall  not  be  qualified  for  the
  purposes  of  this section, to testify in his own behalf or interest, or
  in behalf of the party succeeding to his title or interest, to  personal
  transactions  or communications with the donee of a power of appointment
  in an action or proceeding for the probate of a will, which exercises or
  attempts to exercise a power of appointment granted by  the  will  of  a
  donor  of  such  power,  or  in  an  action  or proceeding involving the
  construction of the will of the donee after its admission to probate.
Nothing contained in this section,  however,  shall  render  a  person
  incompetent  to  testify  as  to the facts of an accident or the results
  therefrom where the proceeding, hearing,  defense  or  cause  of  action
  involves  a  claim of negligence or contributory negligence in an action
  wherein one or more parties is  the  representative  of  a  deceased  or
  incompetent  person  based  upon,  or  by  reason  of,  the operation or
  ownership of a motor vehicle being operated upon  the  highways  of  the
  state,  or  the operation or ownership of aircraft being operated in the
  air space over the state, or the operation or ownership of a  vessel  on
  any of the lakes, rivers, streams, canals or other waters of this state,
  but  this provision shall not be construed as permitting testimony as to
  conversations with the deceased.