2015 New York Laws
GCT - General City
Article 2-D - (General City) CITY PERSONAL INCOME TAX ON RESIDENTS
25-A-39 - Report of change in federal taxable income.

 39. Report  of change in federal taxable income.--If the amount of a
  taxpayer's federal taxable income reported on  his  federal  income  tax
  return for any taxable year is changed or corrected by the United States
  internal  revenue service or other competent authority, or as the result
  of a renegotiation of a contract or subcontract with the  United  States
  or if a taxpayer, pursuant to subsection (d) of section six thousand two
  hundred  thirteen  of  the  internal  revenue code, executes a notice of
  waiver of the restrictions provided in subsection (a) of  said  section,
  the  taxpayer  shall report such change or correction in federal taxable
  income or such execution of such notice of waiver  and  the  changes  or
  corrections  of  his federal taxable income on which it is based, within
  ninety days after the final determination of such change, correction, or
  renegotiation, or  such  execution  of  such  notice  of  waiver  or  as
  otherwise  required by the administrator, and shall concede the accuracy
  of such determination or state wherein it  is  erroneous.  Any  taxpayer
  filing  an  amended  federal  income  tax  return shall also file within
  ninety days thereafter an amended return under this local law, and shall
  give  such  information  as   the   administrator   may   require.   The
  administrator  may  by  regulation  prescribe  such  exceptions  to  the
  requirements of this section as he deems appropriate.