N.Y. Comp. Codes R. & Regs. tit. 10, § 400.16 – Determination of death.

(a) An individual who has sustained either:
1. (1) irreversible cessation of circulatory and respiratory functions; or
2. (2) irreversible cessation of all functions of the entire brain, including the brain stem, is dead.
(b) A determination of death must be made in accordance with accepted medical standards.
(c) Death, as determined in accordance with paragraph (a)(2) of this section, shall be deemed to have occurred as of the time of the completion of the determination of death.
(d) Prior to the completion of a determination of death of an individual in accordance with paragraph (a)(2) of this section, the hospital shall make reasonable efforts to notify the individual's next of kin or other person closest to the individual that such determination will soon be completed.
(e) Each hospital shall establish and implement a written policy regarding determinations of death in accordance with paragraph (a)(2) of this section. Such policy shall include:
1. (1) a description of the tests to be employed in making the determination;
2. (2) a procedure for the notification of the individual's next of kin or other person closest to the individual in accordance with subdivision (d) of this section; and
3. (3) a procedure for the reasonable accommodation of the individual's religious or moral objection to the determination as expressed by the individual, or by the next of kin or other person closest to the individual.