New York Consolidated Laws, Real Property Law - RPP § 227. When tenant may surrender premises

Where any building, which is leased or occupied, is destroyed or so injured by the elements, or any other cause as to be untenantable, and unfit for occupancy, and no express agreement to the contrary has been made in writing, the lessee or occupant may, if the destruction or injury occurred without his or her fault or neglect, quit and surrender possession of the leasehold premises, and of the land so leased or occupied;  and he or she is not liable to pay to the lessor or owner, rent for the time subsequent to the surrender.  Any rent paid in advance or which may have accrued by the terms of a lease or any other hiring shall be adjusted to the date of such surrender.