New York Drone Laws
State Rules and Regulations
Federal airspace laws take precedence over state drone laws. If a state or local law directly conflicts with FAA regulations, the state or local law is likely to be invalidated.
N.Y. Tax Law Article 28, Part 3, § 1115.
New York’s current statutory law only addresses drones in the context
of its tax code. The statutes provide for drones in its list of sales tax and
compensating use tax exemptions.
New York City Parks has a website listing where you can fly your model aircraft.