N.Y. Comp. Codes R. & Regs. tit. 9, § 7004.6 – Contraband found in incoming prisoner correspondence.

(a) As used in this Part, the term contraband shall include all items which constitute a threat to the safety, security or good order of a facility.
(b) Incoming prisoner correspondence that is found to contain contraband shall be forwarded to the chief administrative officer for disposition.
1. (1) Contraband that may involve a criminal offense shall be forwarded by the chief administrative officer to the appropriate law enforcement authority.
2. (2) Contraband that does not involve a criminal offense shall be returned to the sender or retained with the prisoner's secured property for return upon the prisoner's release.
3. (3) Contraband that presents a threat to facility sanitation or health may, upon order of the chief administrative officer, be destroyed.
4. (4) Cash, checks, or money orders shall be deposited in the intended prisoner recipient's facility account or delivered to the chief administrative officer for disposition in accordance with facility rules and regulations. The prisoner shall be notified of all amounts received and the disposition of such.
(c) The chief administrative officer shall give written notice to the intended prisoner recipient of any determination made pursuant to this section. This written notice shall include:
1. (1) the name and address of the sender;
2. (2) the nature of the contraband; and
3. (3) a statement of the specific facts and reasons underlying the determination.
(d) Subsequent to any determination made pursuant to this section, the chief administrative officer shall, upon removal of the contraband contained in the correspondence, forward such correspondence to the intended prisoner recipient, except when such action may interfere with any pending criminal investigation of the matter.