N.Y. Comp. Codes R. & Regs. tit. 9, § 7004.3 – Incoming prisoner correspondence.

(a) Incoming prisoner correspondence other than privileged correspondence may be opened and inspected outside the presence of the intended prisoner recipient. Such correspondence may be opened and inspected solely to ensure the absence of contraband.
(b) Incoming prisoner correspondence shall not be read except pursuant to a written order of the chief administrative officer. Such written order shall state the specific facts and reasons why such action is necessary to maintain the safety, security or good order of a facility, or the health of any individual.
1. (1) A copy of any order made pursuant to this subdivision shall be forwarded by the chief administrative officer to:
  1. (i) the intended prisoner recipient; and
  2. (ii) the sender of the correspondence at issue.
2. (2) A written record of correspondence read pursuant to this subdivision shall be maintained. Such record shall include:
  1. (i) the name of the sender;
  2. (ii) the name of the intended prisoner recipient;
  3. (iii) the date the correspondence was read; and
  4. (iv) the name of the reader.
(c) Should the chief administrative officer, upon reading any incoming prisoner correspondence pursuant to subdivision (b) of this section, determine that such correspondence or any portion thereof constitutes a threat to the safety, security or good order of the facility or other correctional facilities, except as provided in subdivision (d) of this section, he shall return the correspondence to the sender together with a written statement setting forth the specific facts and reasons underlying the determination. A copy of this written statement shall be forwarded to the intended prisoner recipient.
1. (1) For the purposes of this Part, correspondence shall not be deemed to constitute a threat to the safety, security or good order of a facility solely because it:
  1. (i) criticizes a correctional facility, its staff, or the correctional system; or
  2. (ii) espouses unpopular ideas, including ideas that facility staff deem not conducive to rehabilitation or correctional treatment;
2. (2) Any reading or determination made pursuant to this subdivision shall be completed by the chief administrative officer within five business days after receipt of the correspondence at the facility.
(d) When any incoming prisoner correspondence read pursuant to subdivision (c) of this section may involve a criminal offense, it shall be forwarded by the chief administrative officer to the appropriate authority for criminal prosecution.