2006 New York Code - Article Applies To Corporations And To The People Of The State Of New York.

 
    § 1541. Article applies to corporations and to the people of the state
  of New York. An action may be maintained, as prescribed in this article,
  by  or  against  a  corporation,  or  by  or  against  an unincorporated
  association, as if it were a natural person, or such an  action  may  be
  maintained  by  or  against  the receiver or other successor of any such
  corporation or association, or by or against the people of the state  of
  New  York,  and the use of the masculine gender or of the term person in
  this article includes the people of the state of New York.