NEW YORK, June 23 (Reuters) - A reclusive mining heiress who died last month in New York has left the bulk of her $400 million fortune to an art charity and $1 million to her legal and financial advisors, according to a copy of her will filed on Wednesday in New York Surrogate's Court.

The subject of Huguette Clark's legacy has already drawn legal scrutiny and a reported criminal investigation into how her lawyer and accountant managed her estate.

Clark, who died at 104 with no close family, inherited her fortune from her father William Clark, a copper baron and one-time U.S. Senator from Montana. When she died, Clark owned three sprawling homes - a 42-bedroom apartment on Fifth Avenue in New York, a 52-acre Connecticut estate, and a seaside mansion in Santa Barbara, California. Although the properties were unoccupied for decades after Clark moved into a hospital, she paid for their upkeep, according to a statement by the lawyer for her estate. The homes in New York and Connecticut will be sold.

Clark's will directs her executors to establish the Bellosguardo Foundation in Santa Barbara to promote the arts. Housed in her oceanfront mansion, the foundation will display Clark's art collection, including masterworks by Renoir, John Singer Sargent and William Merritt Chase. The foundation will also inherit Clark's rare book collection and musical instruments. One exception is an original painting from Claude Monet's "Water Lillies" series, earmarked for the Corcoran Gallery of Art in Washington.

The seven-page will leaves $1 million for Beth Israel Hospital where Clark lived since the 1990s. It also provides gifts for a small circle of people who helped Clark in her final years, including her longtime nurse, physician, goddaughter and caretakers of her properties. Clark's nurse also stands to receive a large collection of dolls, many of them antique, accompanied by doll houses and clothing.

Two other beneficiaries are Clark's personal attorney, William Bock, and her accountant, Irving Kamsler, at $500,000 a piece. Both Bock and Kamsler are designated to serve as executors of the will as well as directors of the art foundation. Bock drafted the will for Clark in 2005 when she was 98.

The gifts to Bock and Kamsler are noteworthy, given that New York's ethics rules generally bar lawyers from including themselves as beneficiaries when drafting a client's will. John Dadakis, who represents Clark's estate, said that such conduct is permissible if the lawyer files a sworn statement with the court to explain why the gift is reasonable. Bock has done so, Dadakis said, in which he explained his 15 years of service to Clark.

Last August, the Manhattan District Attorney's Elder Abuse Unit launched an investigation into Bock and Kamsler's handling of Clark's finances, according to media reports. That investigation is ongoing and no charges have been filed, the New York Times reports, citing people briefed on the case.

The probe came after msnbc.com ran a series of investigative reports on Clark's life in which distant relatives described Bock and Kamsler's alleged efforts to isolate Clark and prevent family members from visiting her at the hospital.

In September, two of Clark's nieces and a nephew filed a petition for guardianship of their aunt in New York State Supreme Court. They cited the media reports to argue that Bock and Kamsler were taking advantage of their allegedly frail and mentally impaired aunt.

Bock dismissed the allegations as "unfounded" in a court filing, calling the relatives "virtual strangers" that Clark had deliberately shunned for decades. The judge rejected the relatives' petition, finding it largely based on hearsay and "speculative assertions of incapacity."

Robert Anello, an attorney for Bock, said his client "has always acted consistent with Ms. Clark's wishes, including her strong desire for privacy."

Kamsler could not immediately be reached for comment.

In the will filed on Wednesday, Clark explicitly states that she has intentionally excluded her family from her estate, "having had minimal contacts with them over the years." The document describes the named beneficiaries as the "true objects of my bounty."

Dadakis, who was contacted by the executors to represent Clark's estate, expressed confidence that the will would survive any potential challenges to Clark's competency. "We're very comfortable she knew the extent of her assets, the extent of her family and the objects of her bounty," Dadakis said. "She was a very strong-willed individual."

(Reporting by Terry Baynes)