New York Consolidated Laws, Multiple Residence Law - MRE § 104. Size of rooms

1. Every living room, except kitchens, shall contain at least eighty square feet of floor space and shall be not less than eight feet in its least horizontal dimension.  However, in every permanently occupied dwelling, one living room in each apartment or suite shall have at least one hundred thirty-two square feet of floor space.

2. Every living room shall be at least seven and a half feet high, the measurements in all cases to be taken from the finished floor to the finished underside of the ceiling.  Beams crossing the ceiling may be disregarded if none of them extends below the ceiling more than six inches.