2010 New York Code
RPP - Real Property
Article 9 - (290 - 336) RECORDING INSTRUMENTS AFFECTING REAL PROPERTY
291-C - Recording memoranda of leases.

§ 291-c. Recording memoranda of leases.  In lieu of the recording of a
  lease  for a term exceeding three years, pursuant to section two hundred
  ninety-one of this chapter, there may be recorded  with  like  effect  a
  memorandum of such lease, executed by all persons who are parties to the
  lease,  and  acknowledged  or  proved,  and  certified, in the manner to
  entitle a conveyance to be recorded. A memorandum of lease thus entitled
  to be recorded shall contain at least  the  following  information  with
  respect  to the lease: the name of the lessor and the name of the lessee
  and the addresses, if any, set forth in the lease as addresses  of  such
  parties;  a  reference  to  the  lease,  with  its  date of execution; a
  description of the leased premises in the form contained in  the  lease;
  the  term  of  the  lease, with the date of commencement and the date of
  termination of such term, and if  there  is  a  right  of  extension  or
  renewal,  the maximum period for which or date to which the lease may be
  extended or the number of times or date to which it may be renewed,  and
  the  date  or  dates  on  which  such rights of extension or renewal are
  exercisable.
    Whenever a memorandum of lease is presented for recording,  the  lease
  shall  also  be  submitted  to  the recording officer for the purpose of
  examination to determine whether or not  such  memorandum  of  lease  is
  subject  to  the  tax on mortgages provided by article eleven of the tax
  law.