New York Consolidated Laws, General Construction Law - GCN § 22. Gender

Whenever words of the masculine or feminine gender appear in any law, rule, regulation, or resolution unless the sense of the sentence indicates otherwise, they shall be deemed to refer to persons of any gender. This construction shall apply to gender indicative suffixes or prefixes as well as to gender indicative words. Whenever the reference is to a corporation, board, body, group, organization or other entity comprising more than one person or to an assemblage of persons or to an inanimate object the reference shall be construed to be neutral in gender. Hereafter, in any law, rule, regulation, or resolution, gendered terms shall not be used and gender-neutral terms, including but not limited to “they”, “them” and “theirs”, shall be used in substitution therefor and with the same force and effect; provided, however, if any such law, rule, regulation, or resolution is in reference to a specific person, the language referring to such person shall be gendered in accordance with the gender identity of such person.