Cheryl, I think Amy is talking about the mom whose sons were swept away in the flooding from Hurricane Sandy. She asked a man to let them inside his house, and he refused. Amy is saying that this man should be held liable for the boys' death.
Good Samaritan laws only protect people who are trying to be a good samaritan, but do cause further harm. Law enforcement officials, trained emergency personnel, and fire fighters (even when not on duty) may be held to a higher standard and could be held liable if they do not help.
In the case of the NY man, I saw him interviewed, and he didn't seem to know what the situation was. He said that he thought it was a man, not a woman, who was asking to come inside. When he refused, this person threw something at his window trying to break in. This person never mentioned having kids in jeopardy. I can see how he could have been confused and thought this was just someone trying to loot his house in the wake of tragedy. I don't think he should be held liable for their deaths any more than the mom should be for driving her kids into flooded streets in the middle of a hurricane.
I just feel so sad for those boys.