A former Playboy centrefold who was involved in a custody battle has apparently jumped with her seven-year-old son from a hotel in New York City, and both have died, according to police.

Officials said the pair – identified as Stephanie Adams and her son Vincent – checked into the penthouse suite on the 25th floor of the Gotham Hotel in midtown Manhattan on Thursday night.

They were found on a second-floor balcony at about 8.15am on Friday by workers, who called police.

Crime scene investigators arrive at the Gotham HotelCrime scene investigators arrive at the Gotham Hotel (Mary Altaffer/AP)

Hotel staff said they had no information. The investigation is ongoing.

The Gotham Hotel is on 46th Street, about four blocks from Grand Central Terminal.