N.Y. Defense Emergency Act 1951 Law § 5
If, as a result of an attack or a natural or peacetime disaster, the office of governor becomes vacant and each of the lieutenant governor, the temporary president of the senate and the speaker of the assembly is unable to discharge the powers and duties of the office of governor or is absent from the state, then the officer of the state who is (a) highest in order of the following list, (b) not otherwise unable to discharge such powers and duties, and (c) not absent from the state, shall act as governor: attorney general, comptroller, commissioner of transportation, commissioner of health, commissioner of commerce, industrial commissioner, chairman of the public service commission, secertary of state.
N.Y. Defense Emergency Act 1951 Law § 5