Police say 19-year-old Steven Clancy was driving 19-year-old Javier Gonzalez when the Volkswagen Jetta they were in crashed into a tree on Roslyn Road near Locust Lane.
Both men were pronounced dead at the scene.
The two recently graduated from Mineola High School.
Friends of the best friends say they were out celebrating Gonzalez' 19th birthday.
Many of their friends are away at college but are now returning to Long Island after hearing the news.
The investigation into the accident continues.