2013 New York Consolidated Laws
DOM - Domestic Relations
Article 3 - (10 - 25) Solemnization, Proof and Effect of Marriage
10-A - Parties to a marriage.

 
    §  10-a.  Parties to a marriage. 1. A marriage that is otherwise valid
  shall be valid regardless of whether the parties to the marriage are  of
  the same or different sex.
    2.  No  government  treatment or legal status, effect, right, benefit,
  privilege, protection or responsibility relating  to  marriage,  whether
  deriving  from  statute,  administrative  or  court rule, public policy,
  common law or any other source of law, shall differ based on the parties
  to the marriage being or having been of  the  same  sex  rather  than  a
  different   sex.   When   necessary   to   implement   the   rights  and
  responsibilities of spouses under the law, all gender-specific  language
  or  terms  shall  be  construed  in  a gender-neutral manner in all such
  sources of law.