N.Y. Comp. Codes R. & Regs. tit. 9, § 7334.6
(b) Incoming youth correspondence that is found to contain contraband shall be processed as follows:
(2) contraband found in incoming youth correspondence that does not involve a criminal offense but has personal or financial value, as determined by the director or designee, shall be returned to the sender at facility expense or retained by the facility for the youth. The disposition of such articles shall be inventoried and recorded in writing.
(i) The director, or designee, shall give written notice to the intended youth recipient of any determination made pursuant to this paragraph. The written notice shall include: