N.Y. Civil Practice Law & Rules § 4501 (2026)

§ 4501. Self-incrimination. A competent witness shall not be excused
from answering a relevant question, on the ground only that the answer
may tend to establish that he owes a debt or is otherwise subject to a
civil suit. This section does not require a witness to give an answer
which will tend to accuse himself of a crime or to expose him to a
penalty or forfeiture, nor does it vary any other rule respecting the
examination of a witness.