N.Y. Criminal Procedure Law § 390.40 (2026)

§ 390.40 Defendant's or prosecutor's pre-sentence memorandum.
  1. Either the defendant or prosecutor may, at any time prior to the
pronouncement of sentence, file with the court a written memorandum
setting forth any information he may deem pertinent to the question of
sentence. Such memorandum may include information with respect to any of
the matters described in section 390.30. The defendant may annex written
statements by others in support of facts alleged in the memorandum.
  2. The memorandum of the prosecutor shall be served on the defendant's
attorney at least ten days prior to the date fixed for sentence.
  3. The act of seeking health care for someone who is experiencing a
drug or alcohol overdose or other life threatening medical emergency
shall be considered by the court when presented as a mitigating factor
in any criminal prosecution for a controlled substance, marihuana, drug
paraphernalia, or alcohol related offense.