As noted in previous posts, aunts/uncles/cousins CAN inherit, if they can disprove the prior inheritance classes (spouse, children, grandchildren, parents, siblings/nieces/nephews) and prove their own relationship and identify and account for everyone at their inheritance level. This generally arises when the Public Administrator is filing a Accounting with the Court and refers to the cousins

If a person dies without a Will, and the closest relatives are aunts, uncles and first cousins, do they inherit in New York?

The answer is YES, but there are some special rules. Aunts, uncles and cousins can inherit if there is nobody in the prior inheritance classes (spouse, kids, parents, siblings, nieces or nephews).