N.Y. Comp. Codes R. & Regs. tit. 9, § 7423.6
(b) Incoming resident correspondence that is found to contain contraband shall be processed as follows:
(2) contraband found in incoming resident correspondence that does not involve a criminal offense but has personal or financial value, as determined by the facility director or designee, shall be returned to the sender at the resident’s expense or retained by the facility for the resident. The disposition of such articles shall be inventoried and recorded in writing.
(i) The facility director, or designee, shall give written notice to the intended resident recipient of any determination made pursuant to this paragraph. The written notice shall include: